Interaction ritual chain theory posits that perceived emotional synchrony is a crucial collective emotion that significantly influences the efficacy of group activities. Nonetheless, the fundamental mechanism accountable for its development is still insufficiently understood. The present study investigates the relationship between theatrical elements, immersion, and perceived emotional synchrony in the context of festival. The findings indicate that among the four theatrical elements, only the ‘inter-attendee interaction’ had a significant effect on perceived emotional synchrony. And only inter-attendee interaction does not have a direct effect on immersion. The results also show that other tangible elements (attendee-environment interactions and core services) require the mediation of immersion to affect perceived emotional synchrony. This study is the first quantitative study to validate the interaction ritual chain theory in tourism research and it elucidates the differences in the forming mechanisms of perceived emotional synchrony under the influence of different elements.