This study will employ the gravity model in tourism, HausmanTaylor estimation and a panel dataset from 2010 to 2021 of 27 country partnersto evaluate the impacts of Covid-19 pandemic on attracting internationaltourists to Vietnam. The results show that, over the past years, Vietnam hasattracted a significant number of international tourists. However, the COVID-19 epidemic has markedly reduced the number of international tourists during2019-2021 to the country. The robust check using the Fixed-Effects andRandom-Effects models also indicates the same conclusion. In order to attractmore international tourists, Vietnam needs to focus on promoting tourism tointernational tourists, diversifying tourism products and ensuring security,preserving as well as protecting the environment and tourism landscape in thecoming years.