The handover was done at a ceremony in Hanoi on Friday by Nguyen Minh Hang, assistant to Minister of Foreign Affairs Bui Thanh Son.
Hang expressed sympathy for the Philippine people for their losses and difficulties, and assured that Vietnam would stand side by side with them in the spirit of cooperation, friendship and solidarity.
The donation is a mark of Vietnam's support for victims of the typhoon and desire to constantly strengthen the strategic partnership between the two countries, she added.
The Philippines's ambassador in Hanoi, Meynardo Montealegre, thanked Vietnam and said his government would quickly distribute the rice to people in affected areas.
Typhoon Rai claimed more than 400 lives.