ABSTRACT:- The study used the Oaxaca-Blinder (1973) decomposition method to analyze income inequality by gender of rural households in Vietnam, based on a dataset from the Vietnam Rural Household Resource Access Survey (VARHS) from 2010 to 2018 consisting of 1,050 observations. The results of the study showed that the average income of men was higher than that of women with a significant difference (coefficient 0.318), of which the majority (87.7%) was explained by observed factors such as age, education level, area of productive land, and dependency rate. The unexplained portion (12.3%) reflects inequalities such as gender discrimination.

Key word: Income inequality, income fragmentation, rural households.