The purpose of this study is to examine the relationship between brand equity of religious events and tourists’ perceived value of the brand equity and revisit intention of tourists by using branding theory and its implication regarding religious events. Four proposed dimensions -- brand awareness, brand image, brand quality and brand loyalty -- will identify, measure, and test. Data will be collected from visitors who attended the annual Mazu festival. The structural equation modeling (SEM) will be employed to test whether the dimensions of brand equity will have an effect on perceived value and revisit intention. The results will be utilized for event marketing to increase business revenue and enhance corporate images as well as participants’ revisit intention.