The pandemic caused by COVID-19 generated large losses in various sectors of the economy, including the hotel tourism sector. The implementation of social distancing measures caused tourists to cancel their accommodation reservations and remain inactive for several months, leading to the closure of several hotels, which implied the loss of jobs. This study analyzes the economic impact of the pandemic on the hotel sector in the Manta canton, during the years 2020 and 2021, through a descriptive-quantitative study. The results showed that the pandemic generated a significant economic impact on the sector; however, due to various strategies implemented by entrepreneurs in the hotel sector in Manta, such as their level of organization, their responsiveness and their ability to integrate with the rest of the institutions, they were key to mitigating their impact.