Community-based tourism (CBT) has achieved international popularity over the past few decades and has established its status as a practical method to directly deliver the benefits of tourism to local communities in developing countries. This chapter aims to provide an overview of CBT by reviewing some critical issues such as its history, definition, central idea, implementation and evaluative framework. Furthermore, in light of the current trends in the fields of tourism and international development, it is essential to consider how CBT can contribute to the achievement of the global Sustainable Development Goals (SDGs). Thus, in order to develop an argument for CBT and expand its potential, it is proposed that CBT be understood from the broader perspectives of the diverse actors involved in it.