Developing tourism to create positive changes in rural areas is one of the strategies chosen by many countries. Vietnam has a lot of spare ground and is actively preparing many resources to develop rural tourism. To successfully develop rural tourism, one of the effective methods is to identify the influencing factors. To date, there have not been many studies on the factors affecting the development of rural tourism in Vietnam. This study was conducted to contribute to supplementing knowledge and practice in the above research direction. To obtain data for the study, we interviewed 100 tourists traveling in Tho Son commune using a questionnaire. The methods of scale reliability test, exploratory factor and multivariable linear regression analysis were used to process the data. Research results show that infrastructure is the factor that has the greatest impact on rural tourism development in the study area. This study supplements the theory of rural tourism and provides practical materials for tourism managers.