Infection with hepatitis B virus (HBV) remains a severe concern to public health, with roughly 292 million people worldwide suffering from the chronic form of the disease, for which there is no cure. Chronic HBV infections frequently lead to hepatocellular carcinoma (HCC), one of the world’s leading causes of cancer-related deaths. Although the process of hepatocarcinogenesis is complex and not fully understood, various studies have identified numerous long non-coding RNAs (lncRNAs) as contributing to the formation of HCC. These host-derived lncRNAs are frequently dysregulated as a result of viral infection. Numerous lncRNAs have been linked to HBV carcinogenesis and replication, particularly those that are dysregulated in HBV-associated HCC. HBV X protein regulates the majority of these dysregulated lncRNAs. Certain lncRNAs have been found to exert regulatory functions in HBV replication and carcinogenesis. The prognosis for HCC remains poor, and early detection of novel tumor markers is critical for effective HCC therapy. Understanding the biological activities and regulatory mechanisms of HCC-associated lncRNAs will aid in disease diagnosis and therapy and help elucidate the disease etiology. In HBV-related HCC, certain dysregulated lncRNAs may develop into biomarkers for early detection or potential targets for HCC treatment. This review provides a brief overview of the recent findings on lncRNAs in HBV with a focus on current developments. We also investigated the possible relevance of dysregulated lncRNAs in HCC as biomarkers for diagnosis and treatment and assessed their carcinogenic and tumor-suppressive effects.