Rural Tourism is regarded as a key economic activity and a conservation tool for rural tourism resources in many developing countries. In Kenya, tourism is concentrated in urban and coastal regions while marginalizing rural destinations with potentials for tourism product development. Failure to involve communities, lack of sectoral coordination as well as in appropriate destination conservation approaches in rural areas such as Makueni impedes tourism economic benefits. Developing an integrated rural tourism development plan is likely to enhance equity in revenue sharing and future resources vitality for the marginalized local communities. This research aimed to investigate the perceived effect of integrated rural tourism planning on communities' Revenues and resources vitality in Makueni County. The objective of the study is to determine the perceived effect of integrated rural tourism planning on communities' revenues and resources vitality in Makueni County. This study used descriptive cross-sectional survey design. The target population size was 182,000 residents and a representative sample of 385 respondents. Purposive sampling was used to identify the study sites while stratified random sampling was used to pick the respondents. Primary data was acquired through the use of questionnaires which were administered to the host community and the tourism developers in the selected sub-Counties. Data was analyzed using SPSS software. Categorical and logistic regression analysis was carried out for all the objectives and significant levels were sought at p ≤ 0.05. The results indicated that Minimizing the misuse of resources (p = 0.01) and consensus on prioritizing beneficiaries (p = 0.04) emerged as the most appropriate ways of achieving equity in revenues Sharing. Building environmental awareness (p < 0.01), respecting local cultures (p < 0.01), niche marketing (p = 0.01) and implementation of the code of conduct (p < 0.01) were identified as the most appropriate conservation measures of enhancing resources vitality in Makueni County. This indicates that integrated rural tourism planning has a positive implication towards achievement of equity in revenues sharing and enhancement of resources vitality in the County. The study recommends that integrated rural tourism planning should involve coordination of various sectors which will enhance equal representation of all the stakeholders in planning and decision making process and hence contribute to equity in revenue sharing. Destination managers ought to lay out emphasis on sustainable use of the available rural tourism resources through building environmental awareness, respecting local cultures, creation of appropriate, niche marketing and implementation of code of conduct in the protected areas of Makueni County.