The purpose of this research is to investigate the role of entrepreneurial culture in the effect of innovative marketing opportunities on entrepreneurial performance in the tourism industry of Mazandaran province. This is an applied research with a quantitative (comparative) approach conducted through a descriptive survey using standard questionnaires. The statistical population of the present study included all employees of Mazandaran Cultural Heritage, Tourism and Handicrafts Office, numbering 410 people, of which 108 were women and 302 were men. Of this population, using Cochran's formula, a sample consisting of 385 was formed (n =199), the individual members of which were selected using simple random sampling. For measurement of the variables, we made use of the standard questionnaire developed by Battour(2022). Validity of the questionnaire was assessed and confirmed by the academic experts. Its reliability, as measured in terms of Cronbach's alpha (= 0.891), was high and thus, confirmed. The obtained survey data for the test of the research hypotheses were analyzed using SEM-PLS technique. The obtained results from the test indicated that innovative marketing opportunities had a positive and significant impact on the entrepreneurial culture and entrepreneurial performance in the tourism industry of Mazandaran province. In addition, the results indicated that entrepreneurial culture had a positive and significant effect on entrepreneurial performance in the understudy tourism industry.