The maximum number of monthly visitors to the tourism coasts in Gunungkidul Regency between 2014 and 2017 is 18,185 people. Those Indian Ocean beaches that are in the southern sides of the Island of Java are prone to tsunami disaster. However, there were no systematic and scientific study to make analysis of the tsunami disaster mitigation to those tourism beaches. Therefore, a series of policies with comprehensive rescue strategies and efforts to minimize the risk of the tsunami disaster is required. The purpose of this study is to identify the paths and places of tsunami evacuation for the tourism beaches in Gunungkidul Regency based on P646 of FEMA (Federal Emergency Management Agency) and compare them with the result of the identification of paths and places of tsunami evacuation conducted by BPBD (Local Disaster Management Authority) of Gunungkidul Regency, Yogyakarta. This purpose also includes the want of the authors to implement the method of this study to be the policy of tsunami mitigation for similar tourism beaches in the Special Territory of Yogyakarta as well as similar beaches in Indonesia. This study uses quantitative method with descriptive analysis technique that is analyzing the paths and places of tsunami evacuation based on P646 of FEMA. Given location elevation is the basic ingredient of the analysis, and therefore, elevation data, tsunami arrival time, projected number of visitors to support the analysis need to be gathered. The analysis of the evacuation areas is required to determine the evacuation places that are safe points in the evacuation process. An elevation of a safe point elevation can be a point that is beyond the reach of tsunami waves or safe areas within the tsunami pool areas. The results of this study are the height of the gathering point / safe point 25 meters above sea level to be the basis for saving themselves, if connected with the speed of walking (weak condition), then the arrival time / arrival time of the tsunami is not more than 0.5 hours. This is still within limits in accordance with the Federal Emergency Management Agency (FEMA P-646, 2008), the location of the gathering point / tsunami evacuation safe point can be used as the first rescue of tsunami victims by considering the arrival time of the tsunami. On the other hand, BPBD accommodate tsunami victims using public facilities even though they are far away and heed the arrival time of the tsunami.