Online gambling in Vietnam: regulation, licence and market guide

Is online gambling legal in Vietnam?

Gambling is a public-order offense under Article 321 (gambling) and Article 322 (organizing gambling) of the 2015 Penal Code, as amended in 2017 and 2025, with heavier sentences where the internet is used; courts jailed 43 people in September 2025 in a US$3.8 billion online gambling and crypto case. Lawful gambling is confined to state lotteries, casinos licensed under Decree 03/2017 and prize-winning electronic games for foreigners under Decree 121/2021. Decree 06/2017 created a framework for horse racing, greyhound racing and a pilot on international football betting, but no football betting licence has ever been issued; the Ministry of Finance's January 2026 draft replacement decree proposes up to three pilot operators with VND 2,000 billion of charter capital. Resolution 08/2025/NQ-CP, effective 26 November 2025, allows qualified Vietnamese citizens into the Phu Quoc casino permanently and into Ho Tram and Van Don for five-year pilots.

Prohibited: Online gambling is illegal for operators and players and is enforced.

Who regulates gambling in Vietnam?

• Ministry of Finance (MOF) — Licenses and supervises casinos (Decree 03/2017), betting business (Decree 06/2017), electronic gaming for foreigners (Decree 121/2021) and the lottery sector, and drafts the replacement betting decree
• Ministry of Public Security (MPS) — Investigates gambling and organizing-gambling offenses under Articles 321 and 322 of the Penal Code, including nationwide crackdowns on online betting rings
• Vietnam Lottery Company (Vietlott) — State computerized lottery operator under the Ministry of Finance, alongside provincial traditional lottery companies

Vietnam gambling licence: how it works

No licence exists for online casino, online poker or online betting offered to people in Vietnam. Casino licences under Decree 03/2017 are tied to approved integrated-resort projects with minimum investment thresholds and serve foreign passport holders, plus Vietnamese citizens only where the government has authorized a pilot; the Ministry of Finance issues a certificate of eligibility once the project is built. Decree 06/2017 allows betting on horse and greyhound racing at licensed tracks and a pilot on international football betting through licensed outlets and accounts, with bets capped at VND 1 million per person per day, but no football betting operator has been certified, the last greyhound track closed in 2023 and the replacement decree was still with the Ministry of Justice in 2026. Lottery is reserved to state companies, and internet ticket sales need Ministry of Finance approval.

What an applicant needs

• Casino: an approved integrated-resort project meeting the investment threshold in Decree 03/2017, then a certificate of eligibility from the Ministry of Finance
• Vietnamese players (where a pilot applies): aged 21 or over, proof of regular income of at least VND 10 million a month or third-bracket income tax, and an entry ticket of VND 1 million per 24 hours or VND 25 million a month, playing in dong only
• Football betting pilot (draft 2026 decree): up to three operators, VND 2,000 billion charter capital, foreign ownership capped at 50%, five-year pilot term
• Betting on horse and greyhound racing only at licensed tracks and outlets, with police security certification
• No route exists for an online casino, poker or private lottery licence

Gambling taxes in Vietnam

• Operators: Special consumption (excise) tax of 35% on casino and prize-winning electronic gaming revenue, 30% on betting revenue and 15% on lottery revenue under the Law on Special Consumption Tax, plus 20% corporate income tax and VAT. No online gambling tax exists because no online gambling is lawful.
• Players: Personal income tax of 10% on the portion of any prize or winnings above VND 10 million, withheld by the casino, lottery company or betting operator.
• Also: Vietnamese players in pilot casinos pay the VND 1 million daily or VND 25 million monthly entry ticket, which funds local budgets.

Advertising, player protection, KYC and payments

Advertising

Advertising gambling that is not licensed is unlawful, and promoting unlicensed betting online can be charged as organizing gambling under Article 322; licensed casinos may not advertise to the general public within Vietnam, and lottery advertising follows Ministry of Finance rules.

Responsible gaming

For Vietnamese casino players the controls are structural: age 21, proof of income, entry tickets and family-requested exclusion under Decree 03/2017. Lottery products carry age limits, and Vietlott follows World Lottery Association responsible-gaming standards.

Identity and age verification

Casinos record passports for foreigners and identity, income and entry-ticket records for Vietnamese pilot players; betting outlets under Decree 06/2017 must verify age and identity for account betting. No online KYC regime exists because no online gambling is licensed.

Payments

Vietnamese casino players may exchange only dong for chips. No lawful payment route exists for online gambling; enforcement targets bank accounts, e-wallets and crypto used by betting rings, and crypto is not legal tender. The Ministry of Finance's 2023 dispatch under Directive 16/CT-TTg ordered provinces to stop unlicensed internet sale of domestic and foreign lottery tickets.

Notable restrictions

• Online casino, online poker and online betting for people in Vietnam are criminal offenses under Articles 321 and 322
• Casinos serve foreign passport holders; Vietnamese may enter only at Phu Quoc, Ho Tram and Van Don under Resolution 08/2025 and Decree 03/2017 conditions
• No international football betting licence has been issued despite the 2017 pilot framework
• Lottery is a state monopoly and internet ticket sales require Ministry of Finance approval
• Bets in the betting framework are capped at VND 1 million per person per day

Vietnam iGaming market: size, players and payments

No reliable public estimate for lawful online play. Police cases show the scale of unlawful betting, including a ring with more than VND 1 trillion in football and lottery bets dismantled in Can Tho during the 2026 World Cup.

Football is the dominant betting interest; the Ministry of Finance's repeated drafts of the betting decree cite demand channeled into unlawful networks as the reason for reform.

Smartphone and e-wallet use is widespread; enforcement against online betting focuses on wallet and bank accounts and on crypto conversion.

Lawful gambling is state lotteries and a handful of resort casinos (Corona Phu Quoc, Ho Tram, and Van Don once licensed); no lawful online operators.

Timeline: how Vietnam got here

1. 2011Vietlott established as the state computerized lottery company
2. 2017-01Decree 03/2017 on casino business and Decree 06/2017 on horse racing, greyhound racing and a football betting pilot take effect
3. 2019-01Corona Casino Phu Quoc opens as the first casino admitting Vietnamese citizens under a three-year pilot
4. 2021Decree 121/2021 regulates prize-winning electronic games for foreigners
5. 2023-05Prime Minister's Directive 16/CT-TTg on combating gambling; Ministry of Finance orders a halt to unlicensed internet lottery sales
6. 2024-11Decree 145/2024 amends the pilot durations for Vietnamese casino players
7. 2025-09Ho Chi Minh City court jails 43 people in a US$3.8 billion online gambling and crypto case
8. 2025-11Resolution 08/2025/NQ-CP admits eligible Vietnamese to Phu Quoc permanently and to Ho Tram and Van Don for five-year pilots
9. 2026-01Ministry of Finance publishes a third draft betting decree: up to three football betting operators, VND 2,000 billion capital

Outlook

The replacement for Decree 06/2017 is the item to watch: the January 2026 draft would allow up to three international football betting pilots with heavy capital requirements and a 50% cap on foreign ownership, but it was still under Ministry of Justice review in 2026. The casino pilots for Vietnamese citizens run to late 2030 at Ho Tram and for five years from Van Don's certification. No proposal exists to license online casino or poker, and the World Cup 2026 crackdown shows enforcement is intensifying.

GameBridge and Vietnam

Not served by GameBridge. Online gambling for people in Vietnam is a criminal offense and no online licence exists, so GameBridge excludes Vietnam by geo-controls by default; this page exists so compliance teams can verify that status quickly and track the betting decree.

Vietnam is on the default country deny list of every real-money brand on GameBridge, enforced by GeoIP with a device GPS re-check and a restricted-region page, and the setting is logged for audit. GameBridge does not configure casino, sportsbook, poker or lottery products for Vietnamese users under any model and does not integrate Vietnamese payment rails for gambling. If the football betting pilot is licensed, it will be run by a Vietnamese company under Ministry of Finance certification, and GameBridge would review any technology role with counsel only after the decree is published.

Frequently asked questions

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

• Decree No. 03/2017/ND-CP on casino business (English) — LuatVietnam, accessed 2026-09-11
• Government permits qualified Vietnamese nationals to gamble at three casinos (Resolution 08/2025/NQ-CP) — Vietnam Government Portal, accessed 2026-09-11
• International football betting: Ministry of Finance proposes maximum of three operators with minimum capital of VND 2 trillion — xe.today, accessed 2026-09-11
• Decree 06/2017/ND-CP on horse racing, greyhound racing and international football betting business — Thu Vien Phap Luat, accessed 2026-09-11
• Official Letter 9110/BTC-TCNH (2023) on internet distribution of lottery tickets — LuatVietnam, accessed 2026-09-11
• Vietnam jails 43 in $3.8B online gambling, crypto case — VnExpress International, accessed 2026-09-11
• Vietnam police bust $38M football betting, lottery gambling ring in World Cup crackdown — VnExpress International, accessed 2026-09-11

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.