By using household data in 2004, this paper identifies the determinants of the elderly poverty inVietnam. We find that urban and rural elderly are substantially different, and thus they should be analyzed separately. The results for urban areas generally show that higher ages, unmarried status,residential regions, and working status have significant impacts on the likelihood of poverty for theelderly. In rural areas, higher ages, female, unmarried status, ethnic minorities, residential regions, household composition, and household size are determinant factors of the likelihood of poverty for the elderly. We also found some factors which are less important for both areas, including characteristics of household heads. Remittances and social security benefits appear to be important for reducing poverty of the elderly households, particularly in the rural areas. Based on findings, we formulate policy priorities, including reducing regional disparities, promoting the rural economy, and reforming the social security system.