The invention provides a dialogue system, a vehicle having the same and a dialogue processing method. The dialogue system includes: an input processor extracting an action corresponding to a user's utterance; a storage storing information value of context information comprising at least one of vehicle state information related to a vehicle state, and driving environment information related to thedriving environment of the vehicle; a dialogue managing processor acquiring a parameter value of a condition determination parameter used to determine whether the action corresponding to the user's utterance is executable, from the storage, the dialogue managing processor determining an action to be executed based on the parameter value of the condition determination parameter, the dialogue managing processor acquiring a parameter value of action parameter used to execute the determined action, from the storage; and a result processor generating a response to execute the determined action by using the acquired parameter value of action parameter.