At the time of intensive tourism development, it was often pointed out that tourism and transport were two interdependent concepts. Improving transport infrastructure encourages the development of tourism, and the development of tourism has a positive impact on the development of transport. The role of air transport in tourism is extremely important because it helps to overcome the spatial distance of distant destinations, making distant destinations completely dependent on air transport. However, the current situation of the COVID-19 disease pandemic has halted the development of tourism, and measures introduced by countries to prevent the spread of the virus for some time have almost completely halted tourism activities. Taking into account the above circumstances, the aim of this paper is to theoretically explain the relationship between tourism and transport, with emphasis on air transport, and in the current context of the COVID-19 pandemic to analyze the impact of the pandemic on air transport and tourism. The results showed that the measures introduced to prevent the spread of the COVID-19 pandemic significantly reduced air traffic, which had a negative impact on tourism, especially in destinations where tourists most often come by air.