Kabupaten Samosir areas have the potential of the tourism-based nature, spiritual tourism, agricultural tourism, cultural tourism, and waters of Lake Toba. Recreational areas are scattered in various areas between the District are:
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Kecamatan Simanindo
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Kecamatan Pangururan
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Kecamatan Sianjur At At
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Kecamatan Onan Rungu
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Kecamatan Daily
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Kecamatan Naninggolan
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Sitio kecamatan-tio
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Kecamatan Ronggurnihuta
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Kecamatan Palipi