Inequality of income is considered an important issue of social inequality in general, the subject is mentioned in many studies around the world. Actually, differences in income inequality are considered both causes and resulfs of the other inequalities. In particular, income inequality by gender is matter of special interest to create conditions for both men and women have equal opportunities in economic development - social and human resources development. This study will analyze the income inequality by gender in Vietnam, which propose a number of recommendations in order to implement the goals of equity im the distribution of income and work towards equality by gender in Vietnam in the future.