The tourism sector is considered as one of the priorities of the administrative perspective. It is a mean of overcoming the challenges in order to guarantee the outputs the tourism organizations/sectors. This is in addition to the efforts made by the government to help these organizations. If these efforts are not administered and managed in an effective manner, it would not be possible to accomplish the social, financial and political aspects which are in parallel to the spending. This legitimizes the extra attention to the intellectual capital and competitive strategies in the tourism division in general and more specifically to the elegant hotels in the city of Erbil. To achieve the current Study objectives, the High-end hotels in Erbil were selected to identify the role of the most important dimensions of intellectual capital in the competitive strategies in these hotels and to diagnose the nature of the relationship and influence between them. Thus, the importance of the current Study is to address two main variables and their application in the tourism sector. One is to assess the current conditions of the hotels in Erbil and the other is factors supporting its development.