In the UK we pay tax based on our annual income as follows: Up to £11,500 0% Basic rate £11,501 to £45,000 20% Higher rate £45,001 to £150,000 40% Additional rate over £150,000 45% Obviously very few teachers earn over £45,001 a year, so most probably pay tax at 20% if they work full-time. But it is certainly possible that many teachers earn less than £11,500, in which case they will not pay any tax. Teaching English as a foreign language is completely unlicensed. Basically anyone can do it. Especially online. That is why it is a good idea to use a site like italki that checks professional qualifications for all professional teachers if you want to be certain that your teacher is professionally qualified (there are also some very good community tutors on this site who are not professionals, but are usually native speakers and therefore can also help you improve your English). By the way, I live in Italy and earn money here, but pay tax in the UK because of EU rules.

Each country is different but you should/ have to pay taxes on work done be it in your country or on the Internet. Get in contact with an accountant. Hope all goes well Martins