A river basin is a geographical area defined by watershed boundaries (also known as drainage divides) on the surface and below the ground. The estimation zone division for water resource balance is the first and crucial step in establishing a scientific and practical basis for comprehensive planning of a river basin. In the past, the results of dividing sub-basins or areas within a river basin often separated surface and groundwater objects, and did not account for ecological environmental factors or water utilization activities within the river basin. This study provides the basis for dividing the components of the water resource balance zone in the Nhue - Day River basin, based on the principles and requirements of river basin comprehensive planning. As a result, the Nhue - Day River basin is divided into five water resource balance estimation zones for water resource balance, including the upper Day River zone with an area of 1.293 km2, the Nhue – Dan Hoai River zone with an area of 1,165 km2, the Hoang Long River zone with an area of 2,506 km2, the Bac Nam Ha zone with an area of 1,213 km2, and the coastal zone with an area of 1,624 km2. The zoning results serve as the initial and crucial basis for determining the methods and data needed for estimating the comprehensive water resource balance that aligns with the characteristics of each estimation zone