This study aims to conduct a comparative analysis of the status of urban tourism and environmental sustainability in the cities of Sharqat and Tikrit. The research adopts a descriptive–analytical approach, and the data were collected through a five-point Likert-scale questionnaire distributed among 220 residents (111 from Tikrit and 109 from Sharqat). Data analysis was performed using the independent samples t-test and Levene’s test. The examined indicators include the economic dimensions of tourism (tourism-generated income and the number of incoming tourists), social dimensions (residents’ satisfaction), the quality of tourism services and infrastructure, as well as environmental indicators such as air quality, drinking water quality, waste management, noise pollution control, and the protection of natural resources. The results indicate that Tikrit outperformed Sharqat across all examined indicators. In the economic dimension, the mean tourism income in Tikrit was 3.92 compared to 2.75 in Sharqat, while the number of visiting tourists recorded means of 3.64 and 2.77, respectively. Residents’ satisfaction with tourism development was higher in Tikrit (3.52) than in Sharqat (2.73). Similarly, the quality of tourism services (3.66 vs. 2.61) and tourism infrastructure (3.62 vs. 2.67) showed superior performance in Tikrit. Regarding environmental indicators, Tikrit demonstrated a significant advantage: air quality (3.70 vs. 2.68), drinking water quality (3.58 vs. 2.68), waste management (3.62 vs. 2.60), noise pollution control (3.60 vs. 2.72), and protection of natural resources (3.62 vs. 2.66). All observed differences were statistically significant at the 0.000 level. The findings suggest that Tikrit represents a successful model of sustainable tourism development, achieving a desirable balance between economic growth and environmental protection. The city exhibits greater potential for sustainable urban tourism development and provides more favorable conditions for attracting tourists while preserving environmental quality. In contrast, Sharqat requires a reassessment of its policies and the adoption of integrated planning strategies to improve its current situation.