This fact sheet describes lessons learnt from the development of Reduced Emissions from Deforestation and Forest Degradation (REDD+) benefit distribution systems (BDSs) in Viet Nam. The fact sheet is a clear and concise resource for policymakers and REDD+ stakeholders. The lessons for REDD+ initiatives are as follows: 1) the principles of equity, transparency, additionally and performance-relatedness must define BDS; 2) regular independent and external audits of national REDD+ revenues and their distribution are essential; 3) mechanisms such as conditional cash-transfers need to be used to ensure payment is linked to performance; 4) a BDS needs to be linked with monitoring, reporting and verification processes; 5) BDS for national systems are likely to be more complex than project-based approaches; 6) benefit structuring should be delegated to local governance structures; 7) enhanced co-benefits can be incorporated into benefit structuring.