The study aims to evaluate impacts of determinants of international tourism demand of Vietnam destination. The study focuses on demand for Viet Nam tourism by tourists from South Korea, Russia, Australia, Japan the US and the UK. Using the general-to-specific modelling approach, key determinants of tourism demand are identified based on different demand measures. It is found that tourist arrivals in Viet Nam are influenced mainly by GDP of the origin country and tourists’ income and ‘word-of-mouth’/habit persistence effects, while the tourism price in Viet Nam relative to that of the tourist substitute country is the most important determinant of tourist expenditure in Viet Nam. Moreover, the aggregate TE and TE_P models outperform TA models. The implications of these findings that the tourism business should maximize tourism expenditure (receipts), and also do the right marketing strategy for each source of market.