Q&A

Where should you declare tax on overseas earnings?

Clarify tax residence, the income concerned and filing obligations in each relevant country before dealing with salary earned overseas.
Practical guide · Updated 26 October 2026
Employee and adviser reviewing a calendar and documents to prepare tax questions.
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Identify the countries involved in your tax position

The country where salary is paid does not by itself determine your tax obligations. Gather information about your home, employment, family connections and time spent in each country, then contact the relevant tax administrations. Where a tax treaty exists, its provisions must be considered against your precise circumstances and the particular type of income you receive from the job.

Organise supporting documents before filing

Keep payslips, evidence of overseas deductions and records concerning your departure or return together. Check deadlines, forms and currency conversion methods with the competent tax services, since deductions from salary do not necessarily complete every required procedure. If a question involves two countries, seek a documented answer or professional assistance suited to that specific cross-border tax relationship.

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