Tourism in Iran has a growing future both in terms of the cultural richness of this border and in terms of the civilizational age and climate diversity. The spread of the Covid-19 virus has exposed this nascent industry to many risks and damages. In the meantime, compensation for the losses caused to tourism institutions is something that should not be neglected. According to the Charter of Citizen Rights, the government is obliged to provide the necessary conditions for ensuring the security of investment and the stability of economic decisions. In addition to this, the government's obligation to pay such damages has several jurisprudential bases. The jurisprudential rule of loss and imputation as well as the rule of (Alhkaraj Bealzaman )are among the rules that have been cited to prove the responsibility of natural persons, and some contemporary jurists have also cited them in the civil responsibility of the government. In addition to this jurisprudential rule, (Man Leh Al-Ghanm Fa Alieh Al-Ghoram), which is equivalent to the theory of risk in French law, is one of the bases of the government's obligation to pay damages to tourism establishments. Some contemporary jurists have also considered the government's responsibility towards the citizens from the point of view of governmental jurisprudence and the Sultan's rulings to be fixed, therefore, in the discussion of Corona and the damages caused by it, as well as the need to compensate for the damages caused by this epidemic, the responsibility of the government can be proven.