Based on the criteria of originality, locality and diachrony, this study screens the national and provincial intangible cultural heritage projects in Hunan Province. GIS spatial analysis techniques are employed to study the types, structure, and spatial distribution characteristics of rural intangible cultural heritage tourism resources in Hunan province. Based on the R-M-P theory, an evaluation index system is constructed to assess the tourism potential of rural intangible cultural heritage resources in each evaluation unit. The results reveal an imbalanced type distribution, where the intangible cultural heritage with traditional skills and folk customs accounts for a relatively higher proportion. The spatial distribution is also uneven, characterized by agglomeration in the west, concentration in the north and south, and scarcity in the east, thus forming a core region, three belt-shaped high-density regions, and multiple medium-density regions. Despite a great overall tourism potential of rural intangible cultural heritage in Hunan province, there are notable regional disparities. Accordingly, suggestions are made for different regions. Regions with high potential should integrate rural intangible cultural heritage resources with popular tourist attractions and promote rural intangible cultural heritage projects through festivals and folk activities. By organizing distinctive cultural events, the medium potential regions can develop rural intangible cultural heritage tourism routes and enhance connectivity with neighboring areas to establish cross-regional tourism routes. The regions with low potential should focus on excavating, sorting out, and nominating rural intangible cultural heritage projects, so as to advance mechanism innovation for the protection and inheritance of rural intangible cultural heritage.