Because of the dramatic urbanization processes and increasing number of the population, cities are required to develop complex strategies and innovative plans for their future. Advancing technologies are causing the transformation of cities into smart cities and the recent trend of tourism research shows the potential relationship of smart cities with tourism. In this article, the content of the concepts of smartness, smart tourism destination (STD), smart city, smart tourism cities, their interdependence and importance are studied. Furthermore, the purpose of this study is to explore what STDs provide for tourists and the chances that smart cities offer for local people, analysing the potential benefits of STDs for tourists, stakeholders and destinations, and their importance in urban development based on current scholar research.