Pham HTK, Kieu TTM, Duong TD, et al. - Researchers conducted this national health insurance database study to measure the direct medical cost of T2DM and its complications in Vietnam. Utilizing the public payer perspective, the direct medical cost was calculated using routine data in the national claims database in Vietnam in 2017. Of the 1,395,204 individuals diagnosed with T2DM, 55% had complications related to diabetes. Cardiovascular diseases was the most common complication. According to results, the overall direct medical expense was United States dollars 435 million, of which 24% was spent on hospitalization, 20% on outpatient care, 7% on emergency care, 36% on non-diabetes-related medication, and 13% on antihyperglycemic medication. Approximately 70% of the total direct medical costs were due to complications associated with diabetes. The high proportion of hospitalization and cost of complications in Vietnam indicates there is the possibility of making economic savings by better preventive care.