Tipping isn’t necessary in Vietnam, though it is becoming more and more acceptable, especially in restaurants and for drivers or tour guides. So, if the service has been good, tipping 5-10 percent is a nice way of saying thank you.
One thing to note about Vietnamese currency: it only comes in bill form, not coins. The large-denomination bills are made of plastic, while the small ones are paper and essentially worthless. When it comes to tipping, it’s best to use the plastic ones, as using paper ones is considered impolite.