Corona virus disease (COVID-19) has spread throughout the world which has caused all business activities to sluggish, including tourism. This research aims to construct a leasing model between the lessor and lessee of land used in the tourism business during the pandemic. The approach used is qualitative research with a case study type of research (single case multi site) or one case with observations in several different places. Even though the cases observed are different each year, the focus of observations each year is only one case. The data collection technique used was interviews with land owners (lessors), land tenants (lessees) and parties related to leasing who carry out business activities in the tourism sector in North Lombok Regency, then conducting triangulation i . The data analysis method used is the method of Miles and Huberman. The results of the study show that leasing can be a solution for both parties, namely the lessor and the lessee, especially when the level of tourist visits is low.