This paper adopts Leiper’s ([1990]. Tourist attraction systems. Annals of Tourism Research, 17(3), 367–384. https://doi.org/10.1016/0160-7383(90)90004-B) tourism system theory to examine the impact of COVID-19 on Kenya’s tourism sector. The authors argue that tourism remains an important source of national revenue in Kenya and the severe negative effects of the pandemic as well as the resulting government measures to curb the spread of the disease threaten to undermine the gains made in recent years to revive the sector. The paper identifies that while much emphasis has been put on the impact of the disease on countries’ national health systems and its epidemiology, few studies have been conducted to examine the relationship between COVID 19 and the tourism sector, especially in developing countries. The paper provides researchers and practitioners with an analysis of the impact of COVID-19 on the social and economic dimensions of tourism in Kenya and concludes with a set of recommendations that can shape Kenya’s post-pandemic tourism sector recovery plans.