It is ideal to visit Vietnam in January as the average temperature then is 25 degrees Celsius, it said.
The average hotel room rate is £24 (US$29) a meal out for two with wine costs £37.67 ($45) and a beer costs £1.56, it said.
It suggested Hoi An and Nha Trang as places where visitors can enjoy warm, sunny days on long sandy beaches.
Bamboo Airways has direct flights from London to Hanoi and Ho Chi Minh City.
From the two cities visitors can easily reach Nha Trang and Hoi An by air or bus.
The newspaper's list also included Bali, Cyprus, Egypt, Cape Town, and Cambodia.