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Sports Betting Laws & Tax in Việt Nam

Is sports betting legal in Việt Nam? What tax do you pay on winnings? Who regulates the market? Here is everything you need to know about the legal framework for sports betting in Việt Nam as of 2026.

Regulatory Framework

Legal Since 2017
Minimum Age 21+
Winnings Tax 10% personal income tax on winnings above VND 10,000,000

Vietnam's Decree 06/2017/ND-CP (effective 2017) created a pilot programme for sports betting, limited to football and horse racing. Two licensed entities (Vietlott, and a joint venture with a foreign partner) can offer football betting. In 2022, the pilot was extended. Online betting platforms beyond these are technically illegal but widely used.

Tax on Betting Winnings in Việt Nam

Tax applies: 10% personal income tax on winnings above VND 10,000,000

A 10% personal income tax (PIT) applies to lottery and betting winnings above VND 10,000,000. Licensed operators withhold this at source.

Bonus & Promotion Rules

Licenced operators operate under government rules without aggressive commercial bonus offers. International unlicensed operators serve Vietnamese customers with standard bonus structures.

Editor's Perspective

James Calloway — Updated 2026

The Vietnamese sports betting market is notable for its focus on football — specifically the V.League 1 (top domestic league) and international competitions involving the Vietnamese national team (which has improved markedly since coach Park Hang-seo's tenure 2017–2023). Afternoon betting volumes in Vietnam peak during European evening fixtures, reflecting the time-zone alignment with British football kick-off times.

Peak betting periods: AFF Championship (biennial, December), V.League 1 season, AFC Asian Cup qualifying.

Frequently Asked Questions

Is sports betting legal in Vietnam?

A limited pilot programme permits football and horse racing betting through two licensed companies. International online operators are technically not licensed for Vietnam but are widely used. Minimum age is 21.

This page is for informational purposes only and does not constitute legal or tax advice. Laws change — consult a qualified local advisor for personal guidance. Last reviewed: 2026.