The study aims to examine the factors affecting sustainable tourism development. First, the paper presents the literature review to show the related theories and overview of the tourism sector in Vietnam. Secondly, the research model and hypotheses are represented to test the relationships between influencing factors and sustainable tourism development. Finally, 329 questionnaires had been collected from state management agencies and tourism enterprises. By using SPSS and Smart-PLS-SEM, the research shows that seven factors were affecting on sustainable tourism development in Vietnam. Specifically, social engagement has the strongest effect on sustainable tourism development, followed by state managerial competence respectively, tourism service quality, the quality of tourism human resource, infrastructure development, material tourism facilities and tourism resource.