The article actualizes the necessity for the inclusive tourism development and establishes its importance for people with disabilities. It is revealed that the implementation of the state policy in the field of inclusive tourism and development planning of this sector at national and regional levels must meet two principles. The fist principle is "universal design", which provides the creation of a barrier-free environment for the unimpeded access to facilities and services to all citizens regardless of their existing disability. The second one is "reasonable accommodation" through creating adaptive social environment from the point of view of the necessity and possibility commensuration by means of adapting the environment to the needs of people with disabilities, on the basis of which the principal guidelines and key priorities in the sphere of state regulation of this type of tourism are formulated. The analysis of the content of the state program "Accessible Environment" and the scope of the methodology is carried out. The latter allows to objectify and systematize the accessibility of facilities and services in priority areas of life of people with disabilities, the most significant of which are: the organization of monitoring the accessibility of facilities and services for people with disabilities; the development of services and organizations that provide these services considering the needs of the disabled and other people with limited mobility; the development of plans and programs for adaptation through the development of social infrastructure; preparation and dissemination of information and reference materials. This allowed us to indicate the main directions of the regional policy covering economic, social, environmental and technological aspects. Each aspect includes a corresponding set of methods and tools of state support in the development of inclusive tourism.