In the current context, the industrial revolution 4.0 and the COVID-19 epidemic are having a strong impact on all aspects in Vietnam and around the world including the tourism industry. Digital conversion is the right decision through which the tourism industry creates new values, adapts and increases competitiveness; takes advantage of opportunities, overcomes challenges, and ensures sustainable development. Grasping the general trend along with the guidelines and policies of the Party and the State, the provinces/cities in the Mekong Delta have promoted the application of information technology, carried out step by step the digital conversion in the field of tourism. The article deals with digital conversion, sustainable development, the situation of tourism digital transformation in the Mekong Delta to meet the requirements of sustainable development, solutions to accelerate the digital transformation of tourism in the Mekong Delta to meet the requirements of sustainable development in the context of the industrial revolution 4.0 and the COVID-19 epidemic.