The purpose of this study is to demonstrate the individual and interactive effects of gender equality and tourism competitiveness on alleviating income inequality. The research method uses multiple regression analysis with the gender gap index and tourism competitiveness index as independent variables, the Gini coefficient as dependent variable, and national income, GDP, and economic growth as control variables. This study strengthens the usability of research results at a global level by targeting countries around the world using indicators of gender equality, tourism, and income inequality that reflect the overall conditions of the country. The results of the study showed that gender equality did not individually affect income inequality, but tourism competitiveness individually deepened income inequality. Additionally, the interaction between gender equality and tourism competitiveness was found to significantly reduce income inequality. Therefore, in order to strengthen the role of tourism in improving income distribution, the social and cultural gender equality system must be reorganized and the education of female personnel must be expanded to secure tourism competitiveness based on gender equality.