Based on the previous theoretical research and empirical experiences and knowledge related to the development aspects of the tourism industry, it can be concluded that the basic models of financing all major projects in the tourism economy are shareholder and loan capital. Today, more as a financing technique rather than as a source of funds, especially from the aspect of how to make returns on invested capital, for investments in certain tourist destinations, it is interesting project financing. Due to the volume of investments and the duration of construction, financing of accommodation facilities and higher investments in the tourism industry, it is particularly interesting that long-term financing, that is, long-term sources of financing. In today's business conditions, in the domestic and international practice of financing large investments in the tourism industry, the model of financing from the accumulation of owns capital is very complicated or not profitable. Right on, according to the above, the aim of the research is to clarify the significance of these forms of financing when it comes to financing accommodation facilities of the tourist offer.