Casinos are legal for foreigners and select locals under strict conditions; most gambling by citizens remains prohibited. Online gambling and sports betting are highly restricted.
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Casino operations are governed by Decree 03/2017/ND-CP, requiring a minimum $2 billion investment and integration into resort complexes.
Vietnamese citizens may only gamble at select casinos under a pilot program, with strict income and age requirements; this access is currently suspended at some venues.
Foreigners have unrestricted access to licensed casinos, while most gambling activities remain prohibited for Vietnamese nationals.
Online casino-style and card-based games are banned under Decree 147/2024/ND-CP, with a focus on protecting minors and enforcing strict player verification.
Sports betting is legal only for horse racing, greyhound racing, and international football, but is limited to pilot jurisdictions and capped bet amounts.
Casino operators must comply with rigorous anti-money laundering laws, regular audits, and are subject to multiple layers of financial and operational regulation.
All gambling operators are subject to significant tax obligations, including a 5% revenue levy for sports betting and various taxes for casino operations.
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Legislation
Primary Legislation
Vietnam’s gambling sector is governed by a structured set of laws and regulatory decrees that delineate the scope and conditions for legal gambling activities. The principal legislative instruments currently in force are:
Decree No. 03/2017/ND-CP on Casino Business: This decree is the cornerstone of casino regulation in Vietnam. It establishes the legal framework for the operation of casinos, specifying eligible investors, operational requirements, permitted locations, and the conditions under which both foreign nationals and, under certain pilot programs, Vietnamese citizens may participate in casino gambling.
Decree No. 06/2017/ND-CP on Betting Business: This decree governs the organization and operation of betting on horse racing, greyhound racing, and international football. It sets out the legal basis for sports betting, including the scope of permitted activities and general operational requirements.
Decree No. 145/2024/ND-CP (Amendment): This recent amendment modifies provisions of Decree 03/2017/ND-CP, particularly those related to the pilot program allowing Vietnamese citizens to gamble at selected casinos. It clarifies the expiration and extension of the pilot scheme for local participation in casino gaming.
Decree No. 147/2024/ND-CP: This decree introduces stricter regulations for the online gaming industry, including a ban on casino-style and card-based games in the digital environment and enhanced measures for player verification and protection of minors.
Circular No. 102/2017/TT-BTC: Issued by the Ministry of Finance, this circular provides detailed guidance on the financial management and operational standards required for casino businesses under Decree 03/2017/ND-CP.
Law on Investment 2020: This law outlines the investment requirements for casino and betting projects, setting the broader legal context for foreign and domestic investment in the gambling sector.
Regulatory Authority
Oversight and enforcement of Vietnam’s gambling legislation is divided among several key government bodies, each with defined responsibilities:
Ministry of Finance (MoF): The primary regulatory authority for casino and betting operations, responsible for issuing licenses, overseeing compliance with financial and operational regulations, and supervising the implementation of decrees related to gambling.
Ministry of Planning and Investment (MPI): Responsible for reviewing and approving investment projects in the gambling sector, including the issuance of investment certificates required for casino development.
Department of Broadcasting, Television, and Electronic Information (under the Ministry of Information and Communications): Oversees the regulation of online gaming, including the certification of online games and enforcement of Decree 147/2024/ND-CP.
Local People’s Committees and Departments of Information and Communications (DICs): Empowered to certify and approve the distribution of certain classes of online games and to enforce compliance at the provincial level.
License Types
Casino Licensing System
Vietnam’s casino licensing system is governed primarily by Decree 03/2017/ND-CP and subsequent amendments. Casino licenses are tightly regulated and are only issued for integrated resort projects that meet strict criteria. The Ministry of Finance is the main licensing authority, but the process requires coordination with other government bodies, including the Ministry of Planning and Investment.
Types of Licenses:
Casino Operating License: Required for all casino operations, only granted to integrated resorts with significant investment.
Certificate of Satisfaction of Casino Business Conditions: Issued after the project is completed and all regulatory requirements are met.
Eligibility:
Applicants must be legal entities with proven financial capacity and experience in tourism or casino management.
Foreign investors must obtain an investment certificate from the Ministry of Planning and Investment before applying for a casino license.
Casinos must be located within approved tourism zones and be part of large-scale integrated resort developments.
Key Requirements:
Minimum investment capital of USD 2 billion for each integrated resort casino project.
At least 50% of the committed capital must be disbursed before commencing operations.
Casino area must not exceed 3% of the total construction area of the resort.
Separate entry/exit, advanced security and surveillance systems, and compliance with fire and safety regulations.
Management personnel must have at least one year of relevant experience and a bachelor’s degree.
Comprehensive business plan and proof of financial capacity are mandatory.
Application Process:
Submit investment proposal and business plan to the Ministry of Planning and Investment for an investment certificate.
Upon completion of the main resort facilities, apply to the Ministry of Finance for the casino operating license.
Application must include documentation of capital investment, management qualifications, business plan, and compliance with location and facility requirements.
Authorities conduct thorough due diligence and site inspections before issuing a license.
Duration and Renewal:
Casino licenses are typically valid for the duration of the investment project, often up to 20 years, with the possibility of renewal subject to compliance and continued fulfillment of all requirements.
Renewal applications must demonstrate ongoing compliance with all operational, financial, and security standards.
Application and licensing fees: Specific fee schedules are set by the Ministry of Finance and may vary depending on project size and location.
Ongoing compliance and regulatory fees may apply, including costs for regular audits and inspections.
Maintenance of License:
Strict adherence to anti-money laundering regulations and regular financial reporting.
Continuous compliance with operational, security, and responsible gaming requirements.
Failure to comply with any condition can result in suspension or revocation of the license.
Sports Betting Licensing
Sports betting in Vietnam is permitted only under a pilot scheme, with licenses issued for specific types of betting (horse racing, greyhound racing, and international football). The system is governed by Decree 06/2017/ND-CP.
Types of Licenses:
Sports Betting License: Separate licenses for horse racing, greyhound racing, and football betting.
Eligibility and Key Requirements:
Minimum charter capital: VND 1 trillion for horse racing and football betting; VND 300 billion for greyhound racing.
Applicants must demonstrate financial capacity and submit a detailed business plan.
Licenses are limited to a small number of pilot operators and jurisdictions.
Application Process:
Submit application to the Ministry of Finance, including proof of capital, business plan, and operational procedures.
Approval is subject to government review and compliance with all regulatory requirements.
Duration and Renewal:
Licenses are typically granted for a fixed pilot period and may be renewed or extended based on government evaluation of the pilot’s outcomes.
Costs and Fees:
Significant capital requirements as above; other fees are determined by the Ministry of Finance.
Online Gaming Licensing
Vietnam does not currently license online casino or card-based games. However, online skill-based games (non-casino) are regulated under Decree 147/2024/ND-CP, with different license categories for various types of games.
Types of Licenses:
G1 License: For online games with interaction between players and the game server (e.g., MMORPGs).
G2, G3, G4 Certifications: For games with lesser or no player-server interaction; these require certification rather than full licensing.
Eligibility and Key Requirements:
Applicants must be locally registered entities; foreign companies must establish a local presence.
Games must not include casino-style or card-based content.
Mandatory player verification and protective measures for minors.
Application Process:
Submit application to the Ministry of Information and Communications (for G1) or local Departments of Information and Communications (for G2, G3, G4).
Applications may cover multiple games but must be submitted in manageable batches.
Duration and Renewal:
Licenses and certifications are valid for the period specified in the approval, subject to compliance and ongoing regulatory review.
Costs and Fees:
Application and licensing fees are set by regulatory authorities and depend on the number and type of games.
Ongoing compliance costs, including content review and player protection measures, apply.
Summary Table: Main Gambling License Types in Vietnam
35% Special Consumption Tax
20% Corporate Income Tax
Gross Gaming Revenue (GGR)
Sports Betting (Horse Racing, Greyhound Racing, International Football)
5% of Revenue
Total Turnover
Lotteries
15% Corporate Income Tax
Taxable Income
Basis for Taxation
For casinos, the main taxes are calculated on Gross Gaming Revenue (GGR), which is the difference between total bets received and winnings paid out to players.
Sports betting operators are required to pay 5% of their total turnover (revenue) directly to the state.
Lotteries are subject to corporate income tax on their net profits.
Tax Reporting and Payment Requirements
Casino operators must file monthly and annual tax declarations with the tax authorities, reporting GGR and calculating applicable taxes.
Special Consumption Tax (35%) and Corporate Income Tax (20%) must be paid according to the deadlines set by the Vietnamese tax authorities, typically on a monthly basis for Special Consumption Tax and quarterly or annually for Corporate Income Tax.
Sports betting operators must remit 5% of their turnover to the state, with reporting and payment procedures specified in their operating license and relevant decrees. Payments are generally made monthly.
Lottery operators must submit tax returns and pay Corporate Income Tax as per standard business tax schedules.
Tax Incentives, Exemptions, and Special Provisions
There are no widely publicized tax incentives or exemptions specifically for gambling operators in Vietnam. The tax regime is generally strict and uniform for all licensed gambling businesses.
Some integrated casino-resort projects may be eligible for general investment incentives, such as reduced Corporate Income Tax rates or tax holidays, if they meet criteria under the Law on Investment. However, these incentives are not specific to the gambling sector and depend on the overall investment project profile.
Operators must comply with all additional financial obligations and social contributions as stipulated in their license agreements and relevant regulations.
Prohibited Individuals
Age Restrictions and Identification Requirements
Entry to casinos is strictly limited to individuals aged 21 and older. This applies to both Vietnamese citizens (where permitted) and foreign nationals.
All players must present valid identification documents upon entry. For Vietnamese citizens, additional eligibility criteria such as proof of minimum monthly income may be required.
For online gaming, identity verification through mobile phone numbers is mandatory for all players, ensuring only authenticated users can participate.
Players under 16 years old cannot register for online gaming without the inclusion of a parent or guardian’s details, who are then responsible for monitoring gaming activity and restrictions.
Players under 18 are subject to strict playtime limits: a maximum of 60 minutes per session and no more than 180 minutes per day.
Prohibited Activities and Game Restrictions
Most forms of gambling are prohibited for Vietnamese citizens, with rare exceptions under tightly controlled pilot programs or specific lotteries.
Casino-style and card-based games are banned from online licensing and distribution, making them ineligible for legal operation in Vietnam’s digital environment.
Online gambling remains broadly illegal, with the government actively cracking down on unlicensed and black-market operators.
Any games distributed without proper licensing are considered illegal, and app stores are required to block or remove such content.
Only betting on horse races, greyhound races, and international football is permitted under limited pilot programs, with strict bet caps and jurisdictional limitations.
Advertising and Marketing Limitations
Gambling advertising is highly restricted. Marketing of unlicensed or prohibited gambling products is forbidden.
All games available in Vietnam must be properly labeled according to regulatory standards.
Cross-border app stores are required to block or remove games that do not meet Vietnam's approval criteria.
Advertising targeting minors or promoting unapproved gambling activities is strictly prohibited.
Responsible Gambling Requirements and Player Protection Measures
Operators must implement robust player verification systems to prevent underage and unauthorized gambling.
For minors, parental or guardian oversight is mandated, including monitoring of gaming content and playtime limits.
Gaming companies, server providers, and telecommunications firms are obligated to enforce protective measures for minors, including content controls and time restrictions.
All gambling venues must have security staff, electronic monitoring, and separate entry/exit points to ensure strict control of access and enhance player safety.
Operators are required to provide clear information about responsible gambling and ensure that players are not exposed to harmful content.
Geographic and Location Restrictions
Casinos are only permitted within approved integrated resort developments, typically in major tourist destinations such as Phu Quoc and Ha Long Bay.
Gambling venues cannot be established independently; they must be part of larger tourism or entertainment complexes approved by authorities.
Legal gambling for Vietnamese citizens is limited to designated locations under pilot schemes, with access subject to suspension or expiration based on regulatory review.
Physical separation of gambling areas from other business activities is required, with strict security and monitoring protocols in place.
Online gambling services must be operated by entities with a local presence in Vietnam to ensure compliance with regulations.
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Timeline
Year/Date
Event
1945
Vietnam introduces a state-run lottery, marking the first form of legal gambling in the country.
1992
The government issues Decree 33-CP, officially prohibiting most forms of gambling, except for the state lottery and select betting on horse and greyhound racing for foreigners.
2003
Vietnam begins to allow electronic gaming machines for foreigners in select hotels and resorts, laying groundwork for future casino development.
2017 (January)
Decree 03/2017/ND-CP is issued, creating a legal framework for casino operations and, for the first time, allowing Vietnamese citizens to gamble at select casinos on a three-year pilot basis if they meet strict eligibility criteria.
2017 (February)
Decree 06/2017/ND-CP is enacted, providing regulations for betting on horse racing, greyhound racing, and international football, but with restrictive provisions and limited implementation.
2017 (October)
Circular 102/2017/TT-BTC is issued, clarifying financial and operational requirements for casino operators, completing the regulatory framework for the casino industry.
2019
Corona Resort & Casino in Phu Quoc becomes the first casino in Vietnam to admit local Vietnamese gamblers under the pilot program.
2024 (November)
Decree 147/2024/ND-CP is issued, introducing stricter regulations for online gaming, including bans on casino-style and card-based games and enhanced player verification requirements.
2024 (December)
Decree 145/2024/ND-CP amends the pilot scheme for local gambling at casinos, leading to the suspension of Vietnamese citizens' access to the Corona Casino starting January 1, 2025, pending further regulatory changes.
Requirements
Software Certification and Technical Standards
All gambling software and gaming systems used by operators in Vietnam must comply with technical standards set by the relevant authorities. These standards are designed to ensure fairness, integrity, and security of gaming operations.
Casino management systems and electronic gaming machines must be certified by approved testing laboratories to verify compliance with technical specifications and regulatory requirements.
Online games are classified (G1, G2, G3, G4) and must be licensed or certified accordingly. Casino-style and card-based games are banned and ineligible for licensing under the latest regulations.
Operators are required to implement electronic monitoring equipment and security systems to accurately control and record all activities within gaming areas.
All games must be properly labeled and approved before being made available to players. App stores and distribution platforms are obligated to block or remove unlicensed games.
Data Protection, Privacy, and Server Location Requirements
Operators must ensure the protection of personal data collected from players, including identity and contact information. Data privacy measures must comply with national data protection laws and standards.
Gaming companies, especially foreign operators, are required to establish local operations within Vietnam. This includes maintaining servers and critical infrastructure within the country to ensure regulatory oversight and data security.
All player data and transaction records must be securely stored and protected from unauthorized access, tampering, or loss.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are obligated to implement robust AML procedures, including the monitoring and reporting of suspicious transactions in accordance with Vietnamese anti-money laundering laws.
KYC protocols require the verification of player identities through official documentation and mobile phone number authentication before participation in gaming activities.
For players under the age of 16, registration requires a parent or guardian's information, and guardians are responsible for monitoring the child’s gaming activity.
Operators must maintain detailed records of all transactions and customer interactions for AML compliance and regulatory review.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must adhere to strict financial reporting requirements, submitting regular reports on revenues, payouts, and other key financial metrics to the relevant authorities.
Annual independent audits of financial statements and gaming operations are mandatory to ensure transparency and compliance with regulatory standards.
Comprehensive record-keeping is required, with all transaction records, player logs, and operational data retained for a specified period as mandated by law.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must implement technical measures to protect minors and vulnerable individuals, including age verification systems and parental controls.
Gaming platforms are required to enforce session time limits for minors: players under 18 are restricted to a maximum of 60 minutes per session and no more than 180 minutes per day.
Systems must provide clear information about responsible gambling, including self-exclusion options and access to support resources for problem gambling.
Operators must ensure that all responsible gambling tools are functional, accessible, and regularly tested for effectiveness.
Sources
Primary Regulatory Authorities
Ministry of Finance (MOF) of Vietnam – Main regulatory authority overseeing casino and gambling activities.
Contact: 28 Tran Hung Dao Street, Hoan Kiem District, Hanoi, Vietnam
Phone: +(84-24)2220-2828-2888.
Email: support@mof.gov.vn.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
