Conlusions: The average treatment cost for inpatient treated at the HCMC Hospital of Rehabilitation and Professional diseases in the period 2012 - 2016 is an average of VND 8.215 ± 20.867 million / treatment, of which the health insurance agency pays an average of 1, 274 ± 2, 777 million VND / treatment, the cost of patient self-pay is 5, 094 ± 19, 881 VND / treatment Keywords: Distribution of disease type, Mortality, Average medical treatment costs.