Uber Eats Driver Tax
Australia 2026

Yes — all Uber Eats earnings must be declared on your Australian tax return as business income. The ATO receives payment data directly from Uber each year and cross-matches against lodged returns. Even if you only earned $1,000 delivering on weekends, that income must be declared. Unlike being an employee (where your employer withholds tax), Uber Eats doesn't withhold anything — you receive the full amount and must pay tax at year-end or via quarterly PAYG instalments.

Uber Eats food delivery drivers only need to register for GST when total gig income exceeds $75,000 in a 12-month period. This is different from Uber rideshare — rideshare drivers must register for GST from their first dollar due to the ATO's mandatory taxi-service classification. Because Uber Eats is classified as food delivery (not passenger transport), the standard $75,000 threshold applies. Most part-time Uber Eats couriers won't reach this threshold. Important: if you ALSO do Uber rideshare, you must register for GST immediately — and once registered, all your gig income goes onto the one BAS.

Two ATO-approved methods: (1) Cents per km — 88c per km (FY2024-25 rate) for up to 5,000 km of business use per year. No logbook required; you estimate from trip records. Maximum deduction: $4,400. (2) Logbook method — keep a 12-week logbook recording every trip (date, start/end, km, purpose). Apply the resulting business use % to all actual car costs: fuel, insurance, registration, servicing, tyres, depreciation, and loan interest. For couriers doing 20,000+ km of deliveries per year, the logbook method typically gives a deduction 2–3× larger than cents per km.

Deductible Uber Eats expenses include: insulated food delivery bag (full cost if used exclusively for deliveries), phone plan business percentage (keep a 4-week usage diary), phone mount and charger cable for work use, bicycle costs if you deliver by bike (including maintenance, lock, helmet, lights), protective gear (helmet, hi-vis, gloves), parking fees during deliveries, toll road costs for delivery routes, the Uber Eats service fee/commission (already deducted before payment), income protection insurance (held outside super), and accountant or tax agent fees. You cannot claim: the cost of your phone handset (as a contractor), regular clothing, or travel from home to your first pickup location.

Uber Eats pays you per delivery: a base fare + distance component + any promotions/boosts, minus the Uber Eats service fee (typically 25-35% of the customer fare). What arrives in your bank account is already net of the service fee. For tax purposes, your gross income is the total before the service fee, which you then claim as a deduction. Example: customer pays $25, Uber Eats fee is $8, you receive $17. Your gross income = $25, deduction = $8, net taxable (before other deductions) = $17. Uber's annual tax summary shows the breakdown.

Mostly the same, but vehicle deductions differ. For bicycle delivery: there's no ATO cents-per-km rate for bicycles (that rate only applies to motor vehicles). Instead, claim actual bicycle expenses: repairs and maintenance, new tyres and inner tubes, brake pads, chain replacement, locks, lights, and helmet. Keep receipts for all maintenance costs. The business use percentage applies — if you also use the bike personally, only claim the delivery percentage. There's no formal logbook requirement for bicycles, but keeping records of delivery hours and personal use is recommended.

Yes — one of the most common mistakes gig workers make is spending all their earnings and having nothing left for the ATO. A simple rule: set aside 25–30% of every Uber Eats payment into a separate savings account for tax. For a courier earning $40,000/year before deductions, with $6,000 in deductions, taxable income is $34,000. Tax on $34,000 = $2,688 + Medicare $680 = ~$3,368. With 25% set aside from $40,000 = $10,000 saved — far more than needed, so the rest becomes your refund or savings buffer.

The Australian tax year runs July 1 to June 30. For the 2025-26 year: if you lodge via myTax yourself, your return is due October 31, 2026, with any tax owing payable by November 21, 2026. If you use a registered tax agent, lodgement is typically extended to May 15, 2027 (with tax still due at the agent's scheduled date). Late lodgement attracts penalties starting at $313 per 28 days (as at 2025), so don't skip the deadline.

Partially — if you use part of your home to manage your Uber Eats business (reviewing earnings, maintaining logbooks, completing GST BAS if applicable), you may be able to claim a home office deduction. The ATO's revised fixed-rate method (from 2023-24): 67c per hour for each hour you work from home. This covers electricity, internet, phone data, and stationery. You cannot claim home-to-first-pickup travel, your mortgage/rent, or the full cost of your internet plan under this method. Most Uber Eats drivers have minimal genuine home-office hours, so this deduction is usually modest.

Yes — and importantly, adding rideshare to Uber Eats changes your GST obligations. Rideshare (Uber X, Uber Comfort) requires mandatory GST registration from your first dollar. Once you're registered for GST, ALL your gig income — both rideshare and delivery — must go on your BAS each quarter. You charge GST on rideshare fares (typically already included in the fare Uber collects), claim GST back on business expenses, and remit the net amount. Food delivery fares remain GST-free to you as the contractor. Separate logbooks for each activity type are strongly recommended to correctly allocate vehicle expenses.