A review of the literature shows that studies on the impact of internet marketing on the growth of the tourism sector have mainly been conducted in developed economies. and little empirical research has been conducted in developing countries. Several efforts have been made to monitor the impact of internet marketing on the performance, efficiency and growth of businesses all over the world, however, as far as Nepal is concerned, little research work is done so far to measure the impact on internet marketing on the performance of tourism sector. Therefore, this study focused on the impact of internet marketing on the performance of the Tourism industry in Nepal. It implies that, from an academic perspective, this study is very significant as it provides a range of baseline data for future research. Thus, this research serves as future reference for other e-commerce researchers especially in the area of internet marketing in Nepal. The study will also provide information on the current debate on the impact of e-commerce on business performance.