This study aims to analyze local wisdom-based shariah tourism in Indonesia on the level of income, motivation, demand and willingness to pay. The location of this research is in the City and Regency of Cirebon, West Java, Indonesia. This research is qualitative and quantitative. We are collecting data through surveys and determining the survey sample using the purposive convenience sampling method. The sample is at least 100 people randomly. The study results show that the high demand for religious tourism in all respondents of religious groups can manifest a vital dimension of spirituality in every human, regardless of the spiritual teachings carried out in his life. Income levels have a weak or insignificant correlation to the potential demand for religious tourism, which can be exciting and prospective if viewed from a marketing perspective. There is no significant relationship between motivation and income with the respondent's demand for responsible religious tourism activities. No correlation in the level of income with demand for religious tourism can indicate that this type of tourism activity has the potential to be marketed to consumers at all income levels, from low-income to high-income earners. The value of willingness to pay significantly correlates to religious tourism demand.