Abstract: Under carbon peak and carbon neutrality constraints, improving the tourism carbon emission efficiency is of great significance to realize the low-carbon development of tourism. Based on the panel data of provinces in China from 2003-2019, the improved entropy method and SBM model based on the undesired output are used to measure the level of new-type urbanization and tourism carbon emission efficiency of 30 provinces in China in the research. On the basis, a spatial Durbin model is further constructed to explore the spatial spillover effect of new-type urbanization on tourism carbon emission efficiency. The results show that: (1) During the research period, the average level of new-type urbanization increases from 0.251 to 0.481, with an annual growth rate of 5.4%; the average of tourism carbon emission efficiency increases from 0.598 to 0.719, with an average annual growth rate of 1.2%. At the same time, both of them present an obvious spatial pattern where the higher provinces are in the eastern region while the lower provinces are in the western region. (2) Bivariate Moran′s I shows that there is a positive spatial correlation of the new-type urbanization and tourism carbon emission efficiency, and the positive spatial correlation is gradually increasing. Meanwhile, the number of regions which are in H-H type and L-L type decreases while the number of regions which are in H-L type and L-H type increases. (3) New-type urbanization has a significant positive spillover effect on tourism carbon emission efficiency. At the same time, there is an obvious positive spatial spillover effect on tourism carbon emission efficiency in China, and the improvement of tourism carbon emission efficiency in each province will have a significant improvement effect on the tourism carbon emission efficiency in the neighboring provinces.