Worldwide tourism sector has grown and contributed to the economy and development in many ways. Community-base Tourism (CBT) is the crucial source of community development in Thailand which was hardly impacted by the pandemic. This study aims to understand how CBT in Thailand adjusted themselves to the change in tourism under COVID-19 situation and how they adapted under the impacts of COVID-19 using Sufficiency Economy Philosophy (SEP). This study uses qualitative approach by conducting in-depth interview key stakeholders of successful CBT in 4 regions of Thailand. These CBT communities reveal that the applications and practices of SEP within the context community-based tourism can be conceptualized into 4 Cs Model which include 1