Abstract This study systematically analyzes the spatial distribution characteristics of tourism resources and the equilibrium of cultural tourism development in Macau using a geographic information system (GIS). Through methods such as kernel density analysis, average nearest neighbor index, Thiessen polygons, and standard deviation ellipse, the spatial patterns and influencing factors of Macau’s tourism resources are revealed. The findings indicate that Macau’s tourism resources exhibit significant spatial clustering, primarily concentrated in the historic urban area of the Macau Peninsula, forming a “single-core center + secondary ring-shaped” distribution pattern centered on cultural heritage. Architectural landscapes and World Heritage resources are highly aggregated, while geological, aquatic, and biological landscape resources are dispersed. Spatial equilibrium analysis shows that Taipa and Coloane, due to differences in development timelines, are dominated by modern entertainment facilities and natural ecological resources, respectively, forming a complementary yet non-equilibrium tourism structure with the Peninsula. Natural and social factors jointly shape the distribution characteristics of Macau’s tourism resources. The study recommends future integrated planning for heritage conservation in the Peninsula and tourism development in emerging areas, enhanced regional collaboration, and optimized resource allocation to promote high-quality, balanced tourism development in Macau. This research provides spatial decision-making support for Macau’s goal of becoming a world-class tourism and leisure hub while expanding the application of GIS technology in micro-scale tourism resource analysis.