A tracking system, tracking method for real-time rendering an image and non-transitory computer-readable medium are provided in this disclosure. The tracking system includes a controller, a server and an electronic device. The electronic device includes a processor and a displayer. The controller is configured for providing a first tracking data and a second tracking data. The electronic device is configured for providing a first viewing data and a second viewing data. The server is configured for generating a first image according to the first tracking data and the first viewing data received from the electronic device. The processor is configured for receiving the first image and generating a second image according to the first image, the second tracking data and the second viewing data. The displayer is configured for displaying a simulated scenario according to the second image.