Abstract: The tourism sector represents an area of vital importance for the economic growth of developing countries. The City of Riobamba in Ecuador, constitutes a reference tourist destination for the region. Quantifying the profitability of the tourism sector allows enhancing the places that represent economic objectives. This investigation proposes a case-based reasoning method to determine the profitability of the tourism sector. It bases its operation on Neutrosophy to represent uncertainty. The proposed method has been implemented to determine the profitability of the tourism sector in the City of Riobamba. After applying the method we reached to the conclusion that it constitutes a highly profitable area.