The subject of this paper is the regional development of tourism that will be discussed through the distribution of hotels in Macedonia. For the purposes of the paper, the eight statistical regions in Macedonia will be analyzed. Regional tourism development will be presented through tables that cover regional development programs, tourist arrivals, overnight stays and regional hotel distribution. Through the analysis, the differences in the regional tourism development in the regions of Macedonia will be identified. The paper concluding remarks refer to the structure, past issues and future challenges of regional tourism development in Macedonia.