Today, smart development of tourism destinations is one of the most important topics that can help the growth and development of tourism. Accordingly, the aim of the present study is the transition strategies to smart rural tourism destinations with an emphasis on governance. The research method is descriptive-analytical and SWOT-QSPM strategic planning and management tools were used. In this study, 11 tourism target villages in Qom province were examined with the help of 59 local experts and experts. Data collection was done by survey method using a researcher-made questionnaire and expert and documentary interviews. The results of the SWOT matrix showed that the position of smart rural tourism destinations with an emphasis on governance in the province is defensive, with an internal environment score of 1.914 and an external environment score of 1.906. Obviously, considering this position, in order to achieve smart governance in rural tourism destinations in this province, reducing internal weaknesses should be considered to reduce the impact of external threats. In this regard, 8 strategies were prioritized with the help of the QSPM matrix. The first strategy is to lift the economic and political sanctions imposed by the UN Security Council, the European Union, and the United States, and eliminate their widespread consequences in the tourism sector. While the strategy of lifting sanctions is important, it must be accompanied by more practical strategies (infrastructure, education, networking) at the local level to make the transition to a smart destination truly possible.