This paper seeks a conceptual clarification of "Maori tourism" from a values-based perspective. While useful as a tool for measuring Maori involvement in tourism, the majority of existing definitions have failed to incorporate unique Maori cultural values and have not been derived from an approach that is culturally acceptable to Maori. Yet, a values-based definition is important for the protection and development of cultural values, as well as for the support and promotion of sustainable Maori self-determined tourism development. To this end, the notion of "Maori-centred tourism" is introduced. "Maori-centred tourism" is founded on a list of specific cultural values identified through empirical investigation using a Kaupapa Maori research approach and evidence from Kaupapa Maori development models. Maori-centred tourism values identified from the research findings were: Wairuatanga (state of being spiritual), Whanaungatanga (relationship or kinship), Nga matatini Maori (Maori diversity), Kaitiakitanga (guardianship), Manaakitanga (warm hospitality), Tino rangatiratanga (self-determination), Kotahitanga (unity or solidarity), Tuhuno (principle of alignment), Purotu (principle of transparency) and Puawaitanga (principle of best outcomes). While this list of values should not be seen as exhaustive and they will be subject to further review and evaluation by Maori, effectively this creates a basis for a Maori-centred tourism business ethic based on values important to Maori.