There may be various reasons why you decide to decline a job offer—whether it’s a better fit elsewhere, unsatisfactory salary or conditions, or personal reasons. Regardless of the reason, it’s important to decline the offer respectfully. This preserves professional relationships, maintains your reputation, and shows appreciation for the employer's consideration. 

Once you’ve made your decision, inform the employer as soon as possible. Communicate professionally by phone or email. Express gratitude for the offer, explain that you've carefully considered it and decided to decline, and, if desired, briefly mention your reason. However, sharing the reason is optional. 

Resources 

Glassdoor: How to Decline a Job Offer: Learn the best practices for politely declining a job offer while maintaining professionalism. 

How to Decline a Job Offer: A list of tips to help you decline a job offer without burning bridges. 

Declining a Job Offer Based on Salary: A video by Pat Goodwin on how to approach salary negotiations and gracefully decline if flexibility isn’t possible.