The development of rural tourism is one of the most important opportunities to diversify the economy of rural areas in the face of market dynamics and the evolution of agricultural policies. This paper uses the method of SWOT analysis to make a comprehensive evaluation and analysis on strengths, weaknesses, opportunities, and threats in the development of rural tourism in My Phuoc Islet in the Mekong Delta, Vietnam, so that appropriate solutions and strategies to achieve tourism and rural development.