Through the years, the technology has changed the travel and tourism industry. The biggest impact to increase business performance in travel and tourism industry was the introduction of Internet of Things (IoT). This study aims to study the potentials, the benefits and impacts of Internet of Things (IoT) to enhance the business performance towards travel and tourism industry in Kelantan. This study was carried out using qualitative research approached. The purposive sampling had been used focused on six travel agencies registered under MOTAC. The data collected using in depth interview to get the data from the participants. Next, the data analysis used in this research was thematic analysis, and applied open coding to analysed the data. The response from the interviews of this research showed that the Internet of Things was giving them to enhance their technology use, reduce the cost, benefit in marketing purpose, customer engagement, networks and communication and impacted to gain profit and help to get customer loyalty that has led to their business performance. As the results, this study will help travel and tourism industry know about the opportunities of the Internet of Things.