<p>Given the mandates of achieving carbon peak and carbon neutrality, it is crucial to objectively study the impact of culture and tourism industry integration (CTI) on tourism carbon emission efficiency (TCE). Currently, research on the low-carbon emission reduction effects of industrial integration is relatively scarce, particularly regarding the impact of CTI on tourism carbon emission. From the perspective of industrial structure upgrading as an intermediary, this paper empirically examines the impact of CTI on TCE, using panel data from 31 provinces in China from 2006 to 2021. Findings indicate that CTI significantly enhances TCE, as evidenced by the robustness and endogeneity tests; The results of the mechanism test indicate that the rationalization of tourism industry structure (TIR), the advancement of tourism industry structure (TIA) and the ecologization of tourism industry structure (TIE) demonstrate positive mediating effects in this relationship. This mediating effect exhibits regional heterogeneity; in eastern China, both TIR and TIE partially mediate this effect, in central China, only TIR does, and in western China, only TIE plays a role. Overall, industrial structure upgrading’s mediating effect is more pronounced in the eastern region compared to the central and western regions. The study results provide policy insights for effectively leveraging the low-carbon development potential of the CTI, and for achieving the “dual-carbon” target as well as national carbon emission control objectives associated with the COP meeting.</p>