The northern province of Bac Ninh recorded 16 cases who are linked to two hotspots and have been isolated.
Its neighbor Bac Giang Province recorded 10 cases, with nine linked to the cluster at Van Trung Industrial Park in Viet Yen District and the other having had contact with a Covid-19 patient.
In the nearby Lang Son Province, two cases recorded are workers at Quang Chau Industrial Park, another Covid-19 cluster in Bac Giang, and the other case has had contact with a Covid-19 patient.
The case in HCMC is a 35-year-old man residing in Thu Duc Ciy and working at an auditing company in District 3.
His test results arrived positive within Tuesday after he came for a health check at Vinmec Hospital for suffering fever, coughing and sore throat. It is still not clear where he got the virus from but one of his female colleagues who traveled to northern Hai Phong City from April 24 and May 5 has tested positive once.
With him confirmed, HCMC has recorded the second Covid-19 case ever since the new wave hit Vietnam on April 27.
So far in the new wave, Vietnam has recorded 1,503 cases in 28 cities and provinces.
Over one million of the nation's 96-million population has been vaccinated against the new coronavirus.