Estimating direct costs for inpatient treatment of patients with ischemic stroke at Neurology Center, Bach Mai Hospital in 2021. Subjects and methods: We studied 500 patients (NB) who suffered an acute ischemic stroke, and were treated at the Neurology Center, Bach Mai Hospital from July 1, 2021, to December 31, 2021. Results: The average direct cost for inpatient treatment of ischemic stroke is 10.519 ± 7.268 thousand VND, of which the highest cost for a hospital bed is 3.643 ± 2.980 thousand VND. for drugs: 2.839 ± 3.037 (the most expensive fibrinolytic drug is 17.206 ± 5.960) thousand VND. Of the services used, the lowest cost for supplies was 118 ± 77 thousand VND, and the highest cost for paraclinical tests was for imaging (x-ray, CT, MRI) on average 1.499 ± 1.222 thousand VND. There is a difference in the average cost among the groups of patients with different rates of being paid by health insurance. Patients with 100% health insurance coverage have an average cost of 11.842±7.977 thousand VND, the median cost is 9.186 thousand VND, higher than the cost of patients with 95%, 80%, 40% coverage, and health insurance coverage. 0% with an average cost of 11.670±8.930 thousand VND, 10.743±7.217 thousand VND, 8.518±5.478 thousand VND, and 9.566±6.363 thousand VND (p<0.05). Conclusion: Direct costs for inpatient treatment of stroke patients with ischemic stroke at Bach Mai Hospital's Neurological Center in 2021 fluctuated the highest from 39.753 to 3.326 thousand VND. Patients with health insurance, depending on the level of influence, have a beneficial effect on the change in treatment costs, which can reduce the total cost of acute ischemic stroke by 2.9%.