ABSTRACT Background: Vietnamese children older than six are not covered by Health Insurance Scheme for strabismus, ptosis, refractive error. Consequently, they are not getting appropriate treatment. Health insurance law is being revised to widen its coverage. Facilitating this advocacy, this study estimates costs of strabismus surgery, ptosis surgery, refractive error correction amongst children under 16. Methods: This retrospective study on healthcare costs of 3 eye diseases was estimated from the provider's perspective employing a standard costing approach. Results: Average costs of diagnosis, treatment, follow-up services for a case of refractive error were US$ 13.2; US$ 12.4; US$ 7.3, and US$ 1.5 at the central, provincial, district, and communal level, respectively. These figures for a strabismus case were US$ 183.2; US$ 154.1 at the central and provincial levels, respectively. These figures of a ptosis case at the central, provincial, district hospitals were US$ 201.2; US$ 155.7; US$ 6.5, respectively. Total annual costs for 03 pediatric eye diseases as % of the total amount of health insurance revenue from children under 16 years old were 4.23%; 0.07%; 0.02%, respectively and as of GDP were 0.0129%; 0.0002%; 0.0001%, respectively Conclusion: The costs should be covered by health insurance scheme as a result of medical necessity, cost-effectiveness interventions, within the scope of a payable health insurance fund.