Background: Non-adherence to sodium restricted diet has been observed in many patients with heart failure (HF) around the world. About 99% of the adult Vietnamese population consumes the double amount of table salt than recommended 5 g per day by the World Health Organization. Therefore, the study aimed to investigate perceived benefits and barriers to sodium restriction including associated factors in Vietnamese patients with HF. Methodology: The cross-sectional descriptive study, collected data with the interviewed questionnaires including demographic characteristics and clinical information, Belief about Dietary Compliance Scale, the Dutch Heart Failure Knowledge Scale, New York Heart Association Functional Classification, and the Dietary Salt Reduction Self-Care Behavior Scale. Results: A total of 58 patients with HF were included when the mean score of sodium restriction behavior recorded was 32.93 ± 4.66. The total perceived benefit score was 28.72 ± 4.75, whereas the total perceived barrier score was 14.21 ± 2.02. The patients with ≥ 12 months of HF duration had a significantly higher level of perceived benefits on sodium restriction than the shorter HF duration (p=0.001). Moreover, a significant positive correlation between perceived benefits score and behavior of sodium restriction (r=0.534; p<0.001) was found, whereas a negative correlation between perceived barriers score and sodium restriction behavior was evident (r=-0.453; p<0.001). Conclusion: The current findings supported that the Vietnamese people with HF who perceived more benefits and less barriers to sodium restriction had the better sodium restriction behavior. This information is helpful for nurses and other health care providers in the HF setting to implement tailored interventions aiming to increase perceived benefits/reduce perceived barriers, especially among people with early HF duration.