This paper aims to conduct a gap analysis and explore the potential for greenhouse gas (GHG) emissions reduction in the tourism sector of Chiang Mai province, with the goal of promoting sustainable tourism. Chiang Mai is a major tourism hub in Thailand, located in the Northern Economic Corridor (NEC). The gap analysis of small- and medium-sized tourism enterprises will be examined across four dimensions: (1) management, (2) socio-economy, (3) cultural, and (4) environmental. In 2024, Chiang Mai’s tourism revenue accounted for 46.97% of the northern region’s total tourism revenue and 3.73% of Thailand’s total tourism revenue. Given this economic significance, the development of sustainable tourism should be accelerated to meet the expectations of new tourists who are increasingly concerned about the environment. To address this need, this study analyzes the gaps in small- and medium-sized tourism enterprises and assesses GHG emissions through interviews and surveys of 90 tourism-related establishments across nine sectors: hotels, restaurants and beverages, tour agencies, transportation, souvenirs, attractions and activities, spas and wellness, community-based tourism, and farm tourism. The total GHG emissions from these establishments were found to be 15,303.72 tCO2eq. Moreover, if renewable energy from solar power were adopted, an installation capacity of 21,866.84 kWp would be required. Such a transition would not only reduce emissions, but also support low-carbon development in small- and medium-sized tourism enterprises and ultimately contribute to achieving net-zero tourism. Finally, this study contributes to the advancement of STGs 1–17, adapted from the SDGs 1–17, with particular emphasis on SDG 7 on clean energy and SDG 13 on climate change.