Everything Australian Uber rideshare drivers need: the mandatory GST-from-$1 rule, BAS, ABN, car and passenger deductions, tax return lodgement, and how much tax you'll pay. (For Uber Eats, see the food-delivery guide.)
Last updated: June 2026Β·Source: ATO, Uber AU
ABN required
Yes β free to get
GST registration
From $1 (mandatory)
BAS
Usually quarterly
Cents per km
88c (2024-25)
Unlike food delivery, rideshare is treated as βtaxi travelβ under GST law, so every Uber rideshare driver must register for GST from the first dollar earned β there is no $75,000 threshold. You charge GST inside your fares (1/11th), lodge a BAS, and can claim GST credits on business expenses. Get your ABN and GST registration before your first trip.
Uber pays you as an independent contractor, not an employee. No income tax is withheld. Your gross income for tax is the total fares before Uber's service fee; the service fee is then a deduction.
On top of income tax, you separately account for GST on your BAS: 1/11th of fares is GST you owe, reduced by GST credits on the business-use portion of your expenses.
The ATO data-matches with Uber, so your earnings are reported automatically β set aside money for both income tax and GST as you go.
Vehicle β logbook method
12-week logbook β business % applied to all car costs. Required if you want to claim GST credits on car expenses. Best for full-time drivers.
Vehicle β cents per km
88c Γ business km (max 5,000 km) for income tax only. No logbook, but no GST credit on car costs with this method.
Fuel, rego, insurance, servicing
Business-use % via logbook: fuel, registration, insurance, servicing, tyres, depreciation, loan interest.
Passenger amenities
Water, mints, tissues, phone chargers offered to passengers.
Car cleaning & washes
Keeping the car rideshare-ready β washes, detailing, interior cleaning.
Phone plan & mount
Business-use % of your plan; mount and charger used while driving.
Uber service fees
Uber's commission and booking fees are deductible business expenses.
Parking & tolls
Parking and tolls incurred during trips (not your commute to start driving).
Dashcam
Dashcam used for safety while driving β deductible (business %).
Accountant/tax agent & BAS fees
Fully deductible in the year paid.
Income-tax estimates for rideshare as your only income, before deductions, including 2% Medicare levy. GST is separate and paid via your BAS:
| Rideshare income | Income tax | Total (incl. Medicare) | Weekly burden |
|---|---|---|---|
| $20,000 | $288 | $866 | $17 |
| $30,000 | $1,888 | $2,488 | $48 |
| $40,000 | $3,488 | $4,288 | $82 |
| $50,000 | $5,088 | $6,088 | $117 |
| $60,000 | $8,088 | $9,288 | $179 |
| $80,000 | $14,088 | $15,688 | $302 |
Based on ATO 2025-26 Stage 3 brackets. Income tax only β GST owed on fares is separate. Actual tax lower after deductions. Excludes HECS-HELP.
ABN + GST (both required)
Register both free at abr.gov.au before your first trip. GST is mandatory for rideshare from $1 β there is no threshold.
BAS (Business Activity Statement)
Lodge a BAS β usually quarterly β reporting GST on fares minus GST credits on expenses. Set aside ~1/11th of fares for GST.
Income tax return
Lodge via myTax (due Oct 31) or a tax agent (due May 15). Report fares as βBusiness incomeβ and claim deductions by category.
Super (your responsibility)
Uber pays zero super. Make personal contributions before June 30 to claim a deduction β taxed at 15% vs your marginal rate.
Enter your rideshare earnings, deductions, and other income to get an ATO-aligned income-tax estimate including Medicare and HECS-HELP.
Gig tax calculator βYes β and from the very first dollar. Rideshare counts as 'taxi travel' under GST law (s144-5 of the GST Act), so every rideshare driver MUST register for GST regardless of how little they earn. This is the single biggest difference from food delivery (Uber Eats, DoorDash), where GST only applies above $75,000. As a registered driver you charge GST within your fares (1/11th of each GST-inclusive fare is GST), lodge a Business Activity Statement (BAS) β usually quarterly β and can claim GST credits on the business-use portion of your car and other expenses. Register for an ABN and GST before your first trip.
Yes β all Uber rideshare earnings are taxable as business income. You drive as an independent contractor, so no income tax is withheld; you pay it at tax time (or via PAYG instalments). Your gross income is the total fares passengers paid BEFORE Uber's service fee β the service fee is then claimed as a deduction. The ATO data-matches with Uber, so it already knows your earnings before you lodge. This applies even if rideshare is a side gig on top of a PAYG job.
Once registered (required from $1), you account for GST two ways: (1) Output GST β 1/11th of your GST-inclusive fares is GST you owe the ATO. (2) GST credits (input tax credits) β you can claim back the GST on the business-use share of car running costs, fuel, servicing, phone, and other expenses. You report both on your quarterly BAS and pay the net. Keep tax invoices for anything you claim GST on. The car-purchase GST credit can be significant but is capped by the car limit and your business-use percentage.
Two methods for income tax: (1) Cents per km β 88c per km (2024-25 ATO rate), up to 5,000 business km, no logbook. (2) Logbook method β a 12-consecutive-week logbook sets your business-use %, applied to all running costs (fuel, registration, insurance, servicing, tyres, depreciation, loan interest). Full-time drivers almost always do better with the logbook method. Note: for GST credits you must use the logbook (actual cost) approach, not cents-per-km. Keep all receipts and your logbook for 5 years.
Beyond car costs: phone plan (business-use %), phone mount and charger, water/mints/tissues provided to passengers, car cleaning and washes, parking and tolls during trips, Uber service fees and booking fees, dashcam, music/streaming subscription used for passengers (business %), accountant/tax-agent fees, and amenities to keep the car rideshare-ready. You cannot claim the trip from home to where you start driving, ordinary clothing, fines, or personal use of the vehicle.
Yes β you need both an ABN and GST registration before you start. Both are free via abr.gov.au and take about 10 minutes together. Uber requires them to onboard you. Without an ABN the platform must withhold 47% under the no-ABN rule, and without GST registration you'd be in breach of the mandatory rideshare GST requirement.
Income tax depends on your total taxable income (rideshare plus other income) after deductions, on top of the GST you account for separately on your BAS. For 2025-26: $0β$18,200 = 0%; $18,201β$45,000 = 16% over $18,200; $45,001β$135,000 = $4,288 + 30% over $45,000; $135,001β$190,000 = $31,288 + 37% over $135,000; $190,001+ = $51,638 + 45% over $190,000, plus 2% Medicare. A driver whose only income is $40,000 (after GST) pays roughly $4,288 income tax + Medicare β less after vehicle deductions. Remember to set aside GST owed on top of income tax.
No β as a contractor you receive no employer super. You fund your own retirement. The tax-effective route is a personal concessional (before-tax) super contribution, taxed at 15% inside super rather than your marginal rate; lodge a 'Notice of intent to claim a deduction' with your fund before lodging your return. Setting aside a slice of each week's fares for super (and another for GST/tax) keeps you ahead of both bills.
Log fares, track deductible km and expenses, set aside GST and tax, and chat with Felix β your AI CFO β about rideshare tax. Free on iOS and Android.
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