Is online gambling legal in Vietnam?

No. There is no online casino, poker or sportsbook licence. Decree 06/2017 excludes internet betting, Decree 03/2017 bars casinos from offering games online, and Penal Code arts. 321 and 322 make gambling and organising gambling crimes, with higher penalties where the internet is used.

Can Vietnamese citizens gamble in casinos?

Only at Phu Quoc, and under five-year pilots at Ho Tram and, once licensed, Van Don (Resolution 8/2025/NQ-CP). They must be 21, prove income of at least VND 10 million a month or third-bracket tax status, and buy a ticket of VND 1 million a day or VND 25 million a month.

Are players liable for using offshore betting sites?

Yes. Gambling with stakes of VND 5 million or more is an offence under Penal Code art. 321, and online play carries 3 to 7 years. Players were charged alongside organisers in the 2026 cases.

Can an operator obtain a sports betting licence?

Not in practice. Decree 06/2017 allows one international football betting pilot, chosen by tender and selling through terminals and telephone, but the tender had not been held when the Minister of Finance last reported in 2024. A September 2025 draft would relaunch it with an internet channel, a VND 1,000 billion capital floor and a 49% foreign ownership cap.

How are casinos and betting taxed?

Since 1 January 2026, special consumption tax is 35% on casino and electronic prize game revenue and 30% on betting revenue, each net of prizes paid. Betting winnings above VND 20 million are taxed at 10%; casino winnings are not taxed.

Sovereign state

Asia

ISO VN

Vietnam: gambling regulation and licensing

Socialist Republic of Viet Nam

Online casinoProhibited
Online pokerProhibited
Online sports bettingProhibited
Horse race bettingPre-regulation
Land-based (reference)Regulated

Regulator: Ministry of Finance
Headline tax: 35% GGR
Licence required: Yes
Last verified: 23 Sept 2026

Summary

Vietnam licenses gambling only in narrow land-based channels and treats everything else, including all online gambling, as a crime. The Ministry of Finance is the regulator. Casinos operate under Decree No. 03/2017/ND-CP at integrated resorts with at least USD 2 billion of investment and are open to foreign passport holders. Resolution No. 8/2025/NQ-CP of 26 November 2025 admits eligible Vietnamese citizens at Phu Quoc and starts five-year pilots at Ho Tram and Van Don. Vietnamese players must be 21, show monthly income of at least VND 10 million and buy an entry ticket of VND 1 million a day or VND 25 million a month. Decree No. 06/2017/ND-CP permits betting on horse racing, greyhound racing and international football, but only at racecourses, terminals and by telephone, never over the internet, with stakes capped at VND 1 million per product a day. No horse or greyhound betting licence had been issued, and the single football betting pilot had not been tendered, at the Minister of Finance’s last report in 2024. The Penal Code makes gambling with stakes of VND 5 million or more an offence for players and organising gambling an offence for operators, with heavier ranges where the internet is used, and police charged 46 people in two online betting cases in July and August 2026. Since 1 January 2026 special consumption tax is 35% on casino revenue and 30% on betting revenue, net of prizes. Two replacement decrees are in draft: one would replace the casino income test with a VND 2.5 million daily ticket, the other would allow licensed betting over the internet with a VND 10 million daily cap and a 49% limit on foreign ownership. Neither had been adopted at review.

Common pitfalls

Reading Decree 06/2017 as a route to an online sportsbook: it excludes internet sales and its single football pilot had not been tendered by 2024. Treating the September 2025 draft, which would allow internet betting, as law. Assuming offshore supply is tolerated: players as well as organisers are prosecuted, and internet use is an aggravating factor. Assuming casino winnings are taxed like betting wins: since 1 July 2026 they are excluded from personal income tax.

Key facts

Regulator: Ministry of Finance (MOF)
Regulator type: Government ministry
Headline tax: 35% GGR
Licence required: Yes
Minimum age: 21+
Tax base: Special consumption tax is charged on revenue from casino, electronic prize game or betting business less prizes paid to customers and amounts returned for chips not used (Special Consumption Tax Law 66/2025, art. 6(1)(g)). The rate is 35% for casino and electronic prize games and 30% for betting (art. 8, section II, items 3 and 4). The 35% shown is the casino rate; no online vertical is licensed.
Capital: Hanoi
Currency: VND
Official languages: Vietnamese

Legal framework

Primary statutes

Decree No. 03/2017/ND-CP on casino business
Nghị định số 03/2017/NĐ-CP về kinh doanh casino
Year
2017
In force
Yes
Summary
Adopted 16 January 2017, in force 15 March 2017. Casino business is a conditional business under strict state control (art. 3). A casino needs an investment certificate for an integrated resort of at least USD 2 billion (art. 23) and a Ministry of Finance certificate of eligibility, granted after 50% of the investment is disbursed (art. 24), for up to 20 years (art. 27). One table and ten machines are allowed per USD 10 million invested (art. 7). Foreigners may play (art. 11); Vietnamese citizens only under the pilot in art. 12. Advertising is confined to inside the casino (art. 37).
Decree No. 06/2017/ND-CP on betting on horse racing, greyhound racing and international football
Nghị định số 06/2017/NĐ-CP về kinh doanh đặt cược đua ngựa, đua chó và bóng đá quốc tế
Year
2017
In force
Yes
Summary
Dated 24 January 2017, in force 31 March 2017. Permits three betting types: horse racing, greyhound racing and international football on FIFA-sanctioned matches listed by the Ministry of Culture, Sports and Tourism (arts. 5 and 6). Players must be 21 (art. 7); bets range from VND 10,000 to VND 1 million per player per product per operator per day (art. 8). Tickets are sold through terminals and telephone, not the internet (art. 12). A single football betting pilot of five years for an operator with VND 1,000 billion of charter capital, chosen by tender (art. 38). No promotions to players (art. 45).
Penal Code (Law No. 100/2015/QH13, as amended), Articles 321 and 322
Bộ luật Hình sự, Điều 321 và Điều 322
Year
2015
In force
Yes
Summary
Article 321 (gambling) and Article 322 (organising gambling or running a gambling den), both as amended by Law No. 12/2017/QH14 from 1 January 2018. Unlawful gambling with stakes of VND 5 million or more is a crime for the player; organising gambling for ten or more people or at two or more tables at once with at least VND 5 million staked, or with VND 20 million or more staked at one time, is a crime for the organiser. Use of the internet raises both offences to the higher range. Law No. 86/2025/QH15 did not change either article.
Law No. 66/2025/QH15 on Special Consumption Tax
Luật Thuế tiêu thụ đặc biệt
Year
2025
In force
Yes
Summary
Adopted 14 June 2025, in force 1 January 2026. Taxes casino and electronic prize game business at 35% and betting business at 30%, on revenue less prizes paid and amounts returned to customers for chips not used (arts. 6(1)(g) and 8).
Law No. 109/2025/QH15 on Personal Income Tax
Luật Thuế thu nhập cá nhân
Year
2025
In force
Yes
Summary
Adopted 10 December 2025, in force 1 July 2026. Winnings from lotteries, promotions and betting are taxable income, but winnings in casinos are excluded (art. 3(6)). Taxable winnings are taxed at 10% on the part of each win above VND 20 million (art. 15).

Secondary instruments

Resolution No. 8/2025/NQ-CP on allowing eligible Vietnamese citizens to play at certain casino projects
Nghị quyết số 8/2025/NQ-CP
Year
2025
In force
Yes
Summary
Dated and in force 26 November 2025. Permits eligible Vietnamese citizens at the Phu Quoc casino project (An Giang province) from 26 November 2025, and opens five-year pilots at the Ho Tram project (Ho Chi Minh City) from the same date and at the Van Don project (Quang Ninh province) from the date it receives its casino eligibility certificate. When the pilots end, Ho Tram and Van Don must stop admitting Vietnamese players pending a decision of the competent authority.
Decree No. 145/2024/ND-CP amending Article 12(2) of Decree No. 03/2017/ND-CP
Year
2024
In force
Yes
Summary
In force 4 November 2024. Ended the first casino pilot for Vietnamese players (Phu Quoc) on 31 December 2024 and set a three-year pilot for any other approved casino from the date of its eligibility certificate, after which Vietnamese players must be stopped until the Government decides.
Decree No. 137/2021/ND-CP on administrative penalties in betting and prize games
Year
2021
In force
Yes
Summary
Dated 31 December 2021. Consolidates administrative penalties for betting, casino and prize game businesses and replaced the penalties chapter (Chapter VII) of Decree 03/2017. Its fine levels were not read at review.
Decree No. 121/2021/ND-CP on electronic prize games for foreigners, as amended by Decree No. 86/2026/ND-CP
Year
2026
In force
Yes
Summary
Decree 86/2026, in force 15 May 2026, requires venue managers to hold a university degree and three years’ experience, gives the Ministry of Finance 90 days to decide on a certificate after consulting the Ministry of Public Security, the Ministry of Culture, Sports and Tourism, the State Bank and the province, and bars renewal after two or more licence suspensions in ten years.
Directive No. 16/CT-TTg on preventing and combating organised gambling and gambling
Year
2023
In force
Yes
Summary
Prime Minister’s directive of 27 May 2023. Tasks the Ministry of Public Security with enforcement, the information ministry with having telecom and internet providers block and remove gambling websites, links and apps on request and removing illegal gambling advertising, and the State Bank with directing banks and payment intermediaries to detect suspicious gambling transactions.

Key amendments

1 Jan 2018Law No. 12/2017/QH14 amends Penal Code arts. 321 and 322 to the current thresholds and penalty ranges.
31 Dec 2021Decree No. 137/2021/ND-CP replaces the administrative penalty chapter of Decree 03/2017.
4 Nov 2024Decree No. 145/2024/ND-CP amends Decree 03/2017, art. 12(2), ending the first Vietnamese player pilot on 31 December 2024.
1 Jan 2026Special Consumption Tax Law 66/2025/QH15 in force: 35% on casino and electronic prize games, 30% on betting.
15 May 2026Decree No. 86/2026/ND-CP amends Decree 121/2021 on electronic prize games for foreigners.
1 Jul 2026Personal Income Tax Law 109/2025/QH15 in force: betting winnings taxed at 10% above VND 20 million per win; casino winnings excluded.

Pending legislation

Draft decree replacing Decree No. 06/2017/ND-CP on horse racing, greyhound racing and international football betting
Stage
Ministry of Finance draft published for public consultation on the Government portal on 29 September 2025; not adopted at review
What it changes
Adds internet distribution alongside terminals and telephone (art. 11), with all betting through a player account linked to a bank account or e-wallet (art. 14). Raises the daily cap to VND 10 million per player per operator (art. 8). Caps foreign ownership of horse and greyhound operators at 49% and keeps a single five-year football pilot needing VND 1,000 billion of charter capital, foreign ownership of no more than 49% and no more than domestic holders, a share lock-in, and a contribution to the central budget of at least 10% of ticket revenue less prizes on top of taxes (arts. 19, 20 and 27). Requires main and backup servers in Viet Nam (art. 12) and allows advertising on the operator’s own website (art. 15).
Draft decree replacing Decree No. 03/2017/ND-CP on casino business
Stage
Ministry of Finance draft published for consultation on the Government portal on 1 August 2025; by February 2026 the Ministry had published its response to consultation comments and taken account of the Ministry of Justice appraisal. Not adopted at review
What it changes
Would replace the income test for Vietnamese players with a higher entry ticket of VND 2.5 million per 24 hours or VND 50 million per month, which the Ministry says the Politburo has approved in principle; adds prohibited acts such as forging licence applications and using machine maintenance for illegal gaming; drops the penalties chapter now covered by Decree 137/2021.
Dedicated law on casino and betting business
Stage
Under study by the Ministry of Finance (stated October 2025)
What it changes
The Ministry said it would replace both Decree 03 and Decree 06 and is advising on a separate law for the sector.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Yes
Local server required: Not yet verified
Typical time to licence: For electronic prize games the Ministry of Finance must decide within 90 days of a complete application (Decree 86/2026/ND-CP). No time limit was verified for casino or betting certificates.
Notable licensees: Corona Phu Quoc casino project (Phu Quoc Tourism Investment and Development JSC), Ho Tram casino project, Nam Hoi An casino project
Certification requirements: Betting systems need G7-standard hardware of clear origin, backup servers running in parallel, licensed software and at least two data channels (Decree 06/2017, art. 12(2)). Casino premises need a separate entrance and 24-hour camera coverage of entrances, gaming areas, cashiers and count rooms, with recordings kept for at least 6 months (Decree 03/2017, art. 5(2)).
Barriers to entry: Casinos: a USD 2 billion integrated resort with Prime Minister approval of the investment policy, 50% of the investment disbursed before the casino certificate, and one certificate per project (Decree 03/2017, arts. 23 and 24). Betting: a completed racecourse with at least VND 1,000 billion (horse) or VND 300 billion (greyhound) of investment, a limited liability or joint stock company, and a tender where two or more investors are interested (Decree 06/2017, art. 30); the football pilot needs VND 1,000 billion of charter capital and a tender that had not been held by the Minister of Finance’s 2024 report. There is no online licence of any kind.

Licence types

Certificate of eligibility for casino business (Decree 03/2017/ND-CP)
Scope
One land-based casino at an approved integrated resort project; no online activity.
Term
Up to 20 years from the investment certificate, within its term (art. 27)
Renewal terms
Only large-scale casinos may extend, applying at least 6 months before expiry, for up to 10 years (art. 30).
Certificate of eligibility for horse or greyhound race betting (Decree 06/2017/ND-CP)
Scope
Betting on races at the operator’s own racecourse, sold through terminals at the racecourse and, after one year, through terminals and telephone nationwide; no internet sales (arts. 12 and 13).
Term
Up to 10 years, within the project term (art. 33(2))
Certificate of eligibility for international football betting (Decree 06/2017/ND-CP pilot)
Scope
One operator, chosen by tender, selling bets on listed FIFA-sanctioned matches through terminals in selected provinces and by telephone nationwide (arts. 13(2) and 38).
Term
5 years (art. 41(2))
Renewal terms
After the pilot the Government decides whether to continue or end it (art. 38(1)).
Certificate of eligibility for electronic prize games for foreigners (Decree 121/2021/ND-CP)
Scope
Land-based electronic prize game venues open to foreigners.
Renewal terms
Renewal requires the licensing conditions and capital to still be met and no more than one licence suspension in the previous ten years (Decree 86/2026/ND-CP).

Taxation

Headline GGR tax: 35% GGR
Effective date: 1 Jan 2026
Player winnings tax: From 1 July 2026, winnings from betting and lotteries are taxed at 10% on the part of each win above VND 20 million; winnings in casinos are not taxable income (Personal Income Tax Law 109/2025, arts. 3(6) and 15).
Tax base: Special consumption tax is charged on revenue from casino, electronic prize game or betting business less prizes paid to customers and amounts returned for chips not used (Special Consumption Tax Law 66/2025, art. 6(1)(g)). The rate is 35% for casino and electronic prize games and 30% for betting (art. 8, section II, items 3 and 4). The 35% shown is the casino rate; no online vertical is licensed.

Scheduled changes

At least 10% of ticket revenue less prizes from Draft, not adopted at review
Proposed
The international football betting pilot operator would pay the central budget at least 10% of ticket revenue less prizes, on top of taxes and even when loss-making (draft decree replacing Decree 06/2017, art. 27(3)(d)).
VND 2.5 million a day or VND 50 million a month from Draft, not adopted at review
Proposed
The casino entry ticket for Vietnamese players would rise to VND 2.5 million per 24 hours or VND 50 million per month (draft decree replacing Decree 03/2017).

Earmarked levies

Casino entry ticket for Vietnamese players: VND 1 million per person per 24 hours or VND 25 million per person per month (Decree 03/2017, art. 12(3)(c)) (Retained by the province where the casino operates, for social welfare, community services and public order (art. 12(5)))

Compliance

Minimum age: 21+
National self-exclusion: Not yet verified
KYC timing: Before entry to the casino; before opening a telephone betting account
AML regime: Casino and betting operators must adopt internal anti-money laundering rules under the Law on Anti-Money Laundering and keep them current (Decree 03/2017, art. 19; Decree 06/2017, art. 22).
Affordability checks: Vietnamese casino players must prove regular income of at least VND 10 million a month or third-bracket personal income tax status (Decree 03/2017, art. 12(3)(b)). Players, or a parent, spouse or child, may ask the casino or betting operator to refuse them (Decree 03/2017, art. 12(3)(d); Decree 06/2017, art. 7(2)(đ)).
Central monitoring system: No central electronic monitoring system. Casinos must provide an on-site room and equipment for state officials to supervise cash and chip transactions directly or by camera, and count-room tallies are minuted under that supervision (Decree 03/2017, art. 40).
KYC requirements: Casinos admit foreigners and overseas Vietnamese holding a valid foreign passport who entered lawfully (Decree 03/2017, art. 11). Vietnamese citizens must be 21, have full civil capacity, prove regular income of at least VND 10 million a month or fall in the third personal income tax bracket or above, buy an entry ticket and not be the subject of an exclusion request by themselves or a parent, spouse or child; people under criminal prosecution and certain others are barred (art. 12(3) and (4)). The casino issues each Vietnamese player an electronic card recording identity, photograph, entry and exit times and amounts played and won. Telephone betting needs a registered account with name, date of birth, identity number and a bank account at a credit institution in Viet Nam (Decree 06/2017, art. 17).
Stake limits: Betting: minimum VND 10,000 per bet and maximum VND 1 million per player per day for each product at each operator (Decree 06/2017, art. 8). The September 2025 draft would set the maximum at VND 10 million per player per day per operator.
Reporting obligations: Casinos report the number of machines and tables in use within 5 working days to the Ministry of Finance, the province, the provincial finance department, the investment registration body and the tax authority; account for casino revenue separately; and publish audited annual financial statements (Decree 03/2017, arts. 7(3), 41 and 42).
Game content restrictions: Casinos may offer only two types of prize game, on machines and tables, and may not organise player-to-player betting on game results (Decree 03/2017, arts. 4(7) and 9). Betting products must have a planned return to player of at least 65% of ticket revenue (Decree 06/2017, art. 11).

Minimum age by vertical

Land-based (reference): 21+
Horse race betting: 21+

Advertising

Advertising permitted: No
Bonus advertising rules: Betting operators may not offer any promotion to players (Decree 06/2017, art. 45). Casinos may offer discounts and promotions within tax law (Decree 03/2017, art. 38).
Penalties for breach: Administrative penalties for licensed operators are set by Decree No. 137/2021/ND-CP; the amounts were not verified at review.

Restrictions

Only licensed casino and betting operators may advertise, and only the operator name and address, the game or betting product and who may play (Decree 03/2017, art. 37(1) and (2); Decree 06/2017, art. 44(1) and (2)).
Casinos may advertise only on signs inside the casino that cannot be read, heard or seen from outside, plus, for casinos in the Vietnamese player pilot, in in-flight entertainment on international flights and in international airport and seaport transit areas (Decree 03/2017, art. 37(3) and (4)).
Betting operators may advertise only on signs at their head office, racecourse and fixed ticket outlets, not perceptible from outside (Decree 06/2017, art. 44(3)).
All other gambling advertising is prohibited in any form. Directive 16/CT-TTg tasks the authorities with removing illegal gambling advertising in the press, online and on telecommunications services.

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Permitted methods: Vietnamese dong, Foreign currency cash (casinos, with a State Bank licence), Bank card (casino chip purchases), Bank account at a credit institution in Viet Nam (telephone betting)
Payment blocking regime: No statutory payment blocking list. Directive 16/CT-TTg requires the State Bank to direct banks and payment intermediaries to detect suspicious gambling transactions and report them to the Ministry of Public Security; police prosecute money transfer networks for online gambling as money laundering.
Currency restrictions: Vietnamese casino players may exchange only dong for chips and back (Decree 03/2017, art. 12(3)(đ)). Casinos need a State Bank licence to collect and pay out foreign currency, and foreign players may take winnings abroad in foreign currency (arts. 13(1)(b), 20 and 32). Telephone betting payments and prizes must pass through accounts at credit institutions in Viet Nam (Decree 06/2017, art. 17(4)).

Enforcement

ISP blocking: Yes
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Aiding or concealing illegal gambling: VND 2 million to 5 million for individuals, double for organisations (Decree 144/2021/ND-CP, art. 28(3)(c)). Licensed casino and betting operators are penalised under Decree 137/2021/ND-CP.
Criminal penalties: Gambling (Penal Code art. 321): fine of VND 20 million to 100 million, non-custodial reform up to 3 years or 6 months to 3 years’ imprisonment; 3 to 7 years if professional, VND 50 million or more, or via the internet or telecommunications. Organising gambling (art. 322): fine of VND 50 million to 300 million or 1 to 5 years; 5 to 10 years if professional, illicit profit of VND 50 million or more, or via the internet.
Operator liability: Organising gambling, including through websites and apps, is a crime under Penal Code art. 322. Betting outside Decree 06/2017 is prohibited in any form or by any means (art. 4(3)), and casino operators may not use their licence to offer online prize games (Decree 03/2017, art. 4(11)). Internet and telecom providers must block illegal betting services at the request of the Ministry of Public Security (Decree 06/2017, art. 75; Directive 16/CT-TTg).
Player liability: Players commit an offence under Penal Code art. 321 where stakes reach VND 5 million, or at any level after a prior penalty or conviction; online play is an aggravating factor. Players are prosecuted in online cases.

Notable actions

Payment and gambling ring based in Phu Quoc, An Giang province10 Aug 2026
20 people charged with gambling and money laundering after arrests on 20 July 2026; over VND 235 billion passed through 22 accounts serving offshore online gambling, and over VND 106 billion was wagered on one site
Bong88.com football betting and online lottery number network25 Jul 2026
Ministry of Public Security charged 26 people with organising gambling and gambling after raids in Ho Chi Minh City, Can Tho and An Giang on 15 July 2026

Timeline

16 Jan 2017
Decree 03/2017/ND-CP on casino business adopted
24 Jan 2017
Decree 06/2017/ND-CP on horse, greyhound and international football betting adopted
15 Mar 2017
Decree 03/2017/ND-CP in force
31 Mar 2017
Decree 06/2017/ND-CP in force
1 Jan 2018
Amended Penal Code arts. 321 and 322 on gambling in force
January 2019: Phu Quoc becomes the first casino to admit Vietnamese players under the pilot
31 Dec 2021
Decree 137/2021/ND-CP on administrative penalties in betting and prize games
March 2023: the Vung Tau greyhound betting operation, licensed before Decree 06, stops as its project term ends
27 May 2023
Directive 16/CT-TTg on combating organised gambling and gambling
4 Nov 2024
Decree 145/2024/ND-CP ends the first Vietnamese player pilot on 31 December 2024
1 Aug 2025
Ministry of Finance publishes a draft decree to replace Decree 03/2017
29 Sept 2025
Ministry of Finance publishes a draft decree to replace Decree 06/2017, including internet betting
26 Nov 2025
Resolution 8/2025/NQ-CP admits Vietnamese players at Phu Quoc and opens five-year pilots at Ho Tram and Van Don
1 Jan 2026
Special consumption tax of 35% on casinos and 30% on betting under Law 66/2025/QH15
15 May 2026
Decree 86/2026/ND-CP amends the rules on electronic prize games for foreigners
1 Jul 2026
Personal Income Tax Law 109/2025/QH15 in force, excluding casino winnings from tax
25 Jul 2026
Ministry of Public Security charges 26 people in the Bong88.com online betting case
10 Aug 2026
An Giang police report 20 people charged over an online gambling payment and money laundering ring

Outlook

Watch the two Ministry of Finance drafts. The betting decree published in September 2025 would open an internet channel for licensed horse, greyhound and football betting, raise the daily cap to VND 10 million and relaunch the single football pilot with a 10% budget contribution; the casino decree published in August 2025 would raise the Vietnamese entry ticket to VND 2.5 million a day. The Ministry has also said it is advising on a dedicated law for casino and betting. The Van Don pilot starts only when that project receives its casino certificate. Enforcement against offshore online betting, which police tied to the 2026 World Cup, continues under Directive 16/CT-TTg.

Frequently asked questions

Is online gambling legal in Vietnam?: No. There is no online casino, poker or sportsbook licence. Decree 06/2017 excludes internet betting, Decree 03/2017 bars casinos from offering games online, and Penal Code arts. 321 and 322 make gambling and organising gambling crimes, with higher penalties where the internet is used.
Can Vietnamese citizens gamble in casinos?: Only at Phu Quoc, and under five-year pilots at Ho Tram and, once licensed, Van Don (Resolution 8/2025/NQ-CP). They must be 21, prove income of at least VND 10 million a month or third-bracket tax status, and buy a ticket of VND 1 million a day or VND 25 million a month.
Are players liable for using offshore betting sites?: Yes. Gambling with stakes of VND 5 million or more is an offence under Penal Code art. 321, and online play carries 3 to 7 years. Players were charged alongside organisers in the 2026 cases.
Can an operator obtain a sports betting licence?: Not in practice. Decree 06/2017 allows one international football betting pilot, chosen by tender and selling through terminals and telephone, but the tender had not been held when the Minister of Finance last reported in 2024. A September 2025 draft would relaunch it with an internet channel, a VND 1,000 billion capital floor and a 49% foreign ownership cap.
How are casinos and betting taxed?: Since 1 January 2026, special consumption tax is 35% on casino and electronic prize game revenue and 30% on betting revenue, each net of prizes paid. Betting winnings above VND 20 million are taxed at 10%; casino winnings are not taxed.

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