This section explores Saudi Arabia’s rapidly expanding tourism and entertainment sector, which targets 100 million annual visits as a central objective of Vision 2030. Coverage spans giga-projects such as NEOM, the Red Sea destination, AlUla, and Qiddiya, alongside religious tourism to Makkah and Madinah, cultural heritage sites, and a growing entertainment ecosystem of concerts, sports events, and theme parks. Articles examine visa liberalisation, hospitality infrastructure investment, destination management strategies, and the role of the Tourism Development Fund and key institutions. The section provides essential intelligence for investors and operators seeking to participate in one of the Kingdom’s fastest-growing non-oil revenue streams.