1 Dong = 10 hào = 100 xu but they are obsolete. They're no longer used in circulation due to the extremely low value of the Dong.

The smallest denomination you’ll ever see in use is 200 VND, and even that is rare — most cash transactions round to the nearest 500 or 1,000 VND.

So technically the 200 Dong note is the closest to 1 US cent.

P.S. 10 sats = 1 US cent = 25,000 xu 😂