Do I still owe taxes in my home country if I live in Vietnam more than 183 days a year?

In Vietnam, signing a rental agreement can be one of the criteria used to determine tax residency (alongside the 183-day rule), though the lease itself doesn't create a tax obligation by itself.

If both Russia and Vietnam simultaneously consider a person their tax resident, the Russia-Vietnam double taxation avoidance treaty is applied to resolve the conflict.

In practice, Russia's tax authority (FNS) doesn't cross-check with customs/border records, so even if someone meets all criteria to lose Russian tax residency, their status may not formally change.

For US citizens the 183-day rule doesn't apply the same way: a US citizen must pay tax on worldwide income to the US regardless of where they live, and does not lose US tax residency even after spending more than 183 days abroad.

Russia and Vietnam have a double taxation avoidance agreement: income earned in Russia that has already been taxed there should not be taxed again in Vietnam.

If you spend more than 183 days in Vietnam within a calendar year, you lose Russian tax residency but don't automatically gain Vietnamese residency — meaning your income tax rate can jump from 13% to 30%.

If you don't report foreign accounts yourself, tax authorities in Vietnam (or wherever the account is held) may report it automatically through international tax information exchange agreements — check if such an agreement exists between the relevant countries.

Some sources suggest you only owe tax on foreign income if you regain Russian tax residency (by spending 183+ days back in Russia in a year) — reportedly there are official clarifications from the Russian tax service on this.

Once you've been outside Russia for 183+ days, you can notify your employer that you've lost tax residency — they'll typically send a form to sign confirming your new status, and that's usually all that's required.