Vietnam's government issued Decree No. 86/2026/ND-CP on March 27, 2026, amending and supplementing several articles of Decree No. 121/2021/ND-CP dated December 27, 2021 on the business of prize-winning electronic games for foreigners1. The decree was signed by Deputy Prime Minister Ho Duc Phoc and takes effect on May 15, 20261.
"This Decree comes into force as of May 15, 2026."
The amended rules cover how operators of electronic gaming venues for foreigners open, suspend and close, and who may work in them. At least 15 days before opening, an enterprise must notify the Ministry of Finance, the Department of Finance, the provincial police and the provincial tax authority; the same 15-day notice applies before a voluntary suspension2. Managers and operators must hold at least a bachelor's degree and have at least 3 years of experience managing and operating prize-winning electronic games2. Operators must also issue internal regulations on anti-money laundering, counter-terrorism financing and counter-proliferation financing of weapons of mass destruction2.
On capital and premises, an enterprise must have both charter capital and equity of at least VND 500 billion, and must be profitable in the financial year immediately preceding its application; each additional business eligibility certificate requires a further VND 500 billion above the minimum2. The venue must include tourist accommodation rated 5 stars by a competent state authority, covering hotels excluding floating hotels, tourist villas and tourist apartments2. The Ministry of Finance has 90 days from receipt of a complete and valid dossier to consider granting a business eligibility certificate, and 10 working days to request supplements where a dossier is incomplete2.
The decree adds dispute settlement rules. An enterprise must develop regulations to handle disputes between players and the enterprise arising during play, post them publicly at the facility or distribute leaflets, and either party may go to court or choose arbitration where mediation does not happen or the outcome is not accepted2. Within 30 days, an enterprise must re-export or destroy gaming machines, tokens and devices in cases including voluntary termination, dissolution, bankruptcy, revoked certificates, machines at the end of their manufacturer-specified lifespan, or expiry of the permitted business duration2.
| Item | Requirement |
|---|---|
| Opening notice | At least 15 days before opening, to Ministry of Finance, Department of Finance, provincial police and tax authority2 |
| Suspension notice | At least 15 days before suspension date2 |
| Manager qualification | Bachelor's degree and at least 3 years of experience2 |
| Capital | Charter capital and equity of at least VND 500 billion, plus VND 500 billion per additional certificate2 |
| Certificate decision | Within 90 days of a complete, valid dossier2 |
| Machine disposal | Within 30 days in listed cases2 |
What it means for players
The decree governs venues offering prize-winning electronic games to foreigners, the category that includes slot machines and electronic gaming clubs in Vietnam. For foreign visitors and expats, the practical change is procedural rather than a change to who may play: the amendments set notice periods, staffing standards, capital thresholds and dispute-handling rules for the operators of those venues. The new dispute settlement requirement gives players a stated route to raise complaints at the facility, with court or arbitration available if mediation fails or the outcome is rejected2. The text does not change the entry rules for players, and no change to player eligibility or game types has been reported.
What happens next
The decree takes effect on May 15, 20261. Operators opening or suspending business must give at least 15 days' written notice to the named authorities2. Enterprises seeking a business eligibility certificate face a 90-day consideration period by the Ministry of Finance once a complete and valid dossier is received2.
Sources2 sources
- Nghị định số 86/2026/NĐ-CP sửa đổi, bổ sung một số điều của Nghị định số 121/2021/NĐ-CP ngày 27 tháng 12 năm 2021 về kinh doanh trò chơi điện tử có thưởng dành cho người nước ngoài, congbao.chinhphu.vn
- Decree No. 86/2026/ND-CP on amendments to Decree No. 121/2021/ND-CP on business of prize-winning electronic games for foreigners, vnlawfirm.vn







