Tax Guide for Uber & Delivery Drivers 2025
Complete tax guide for rideshare drivers (Uber, DiDi, Ola) and food delivery (DoorDash, Uber Eats, Menulog).
40-60%
Typical Work Use
GST
Registration Required
BAS
Quarterly Lodgement
ABN
Required for Work
⚠️ CRITICAL: GST Registration Required!
All rideshare/taxi drivers MUST register for GST from your first dollar of income, regardless of how much you earn. Food delivery drivers must register if earning over $75,000/year.
Rideshare (Uber, DiDi, Ola)
- • GST required from $0 income
- • Lodge BAS quarterly
- • Claim GST credits on expenses
- • 10% of fares goes to ATO
Food Delivery (Uber Eats, DoorDash)
- • GST only if >$75,000/year
- • Still need ABN either way
- • Still lodge tax return
- • Track all expenses
💡 Key Tax Tips for Drivers
DO:
- ✓ Keep a 12-week logbook
- ✓ Save 25-30% for tax/GST
- ✓ Track ALL vehicle expenses
- ✓ Lodge BAS on time (quarterly)
- ✓ Claim GST credits on expenses
- ✓ Get rideshare-specific insurance
DON'T:
- ✗ Use cents per km (usually worse)
- ✗ Forget GST obligations
- ✗ Miss BAS deadlines (penalties!)
- ✗ Claim personal trips
- ✗ Forget to set aside tax money
- ✗ Ignore super contributions
The Logbook Method - Essential for Drivers
As a driver, the logbook method almost always gives you bigger deductions than cents per km.
Step 1: Keep Logbook
- • Record for 12 continuous weeks
- • Note start/end odometer
- • Record purpose of each trip
- • Apps can help automate this
Step 2: Calculate Work %
- • Work km ÷ Total km = %
- • Typical: 40-70% work use
- • Valid for 5 years
- • Update if usage changes
Step 3: Claim Expenses
- • Apply % to ALL car costs
- • Fuel, rego, insurance
- • Repairs, servicing, tyres
- • Depreciation of car value
Example Calculation
Total car costs: $15,000/year. Work use (logbook): 60%.
Deduction: $9,000 (vs $4,400 max on cents per km)
Vehicle (Logbook Method)
| Deduction | Amount | Notes |
|---|---|---|
| Fuel & oil | Work % | Keep all receipts |
| Registration | Work % | Annual rego cost |
| Insurance (comprehensive) | Work % | Rideshare cover |
| Servicing & repairs | Work % | Regular maintenance |
| Tyres | Work % | Replacements |
| Car wash | Work % | If for passengers |
| Depreciation | Work % | Car value decline |
Phone & Technology
| Deduction | Amount | Notes |
|---|---|---|
| Phone (work %) | $500-1500/year | Used for app |
| Phone mount | $20-100 | Dashboard holder |
| Phone charger (car) | $20-50 | Keep phone charged |
| Data plan (work %) | Actual cost | For app usage |
| Dashcam | $50-300 | Safety/insurance |
Food Delivery Specific
| Deduction | Amount | Notes |
|---|---|---|
| Insulated delivery bag | $30-100 | Hot/cold food bag |
| Bicycle/scooter costs | Work % | If not using car |
| Bike maintenance | Actual cost | Repairs, tyres |
| Helmet | $50-200 | Safety gear |
| High-vis vest | $20-50 | Night visibility |
| Rain gear | $50-150 | Wet weather deliveries |
Other Expenses
| Deduction | Amount | Notes |
|---|---|---|
| Tolls | Work % | e-TAG/Linkt |
| Parking (while working) | Actual cost | Pickup/delivery |
| Hand sanitiser/wipes | $20-100 | Hygiene supplies |
| Bottled water for passengers | $50-200 | If provided |
| Air freshener | $20-50 | Car freshness |
| Accounting/tax software | $100-500 | Xero, QuickBooks |
Don't Forget Super!
As a contractor, no one pays super for you. Consider making voluntary contributions:
12%
Recommended % of earnings
$30,000
Annual concessional cap (FY 25-26)
Tax Deductible
Reduces taxable income
Record Keeping Tips
Apps to Help
- • ATO app (receipt capture)
- • Stride/Everlance (mileage)
- • QuickBooks/Xero (accounting)
- • Hurdlr (income tracking)
What to Keep
- • All fuel receipts
- • Service/repair invoices
- • Insurance certificates
- • Logbook (12 weeks)
- • Platform payment summaries
Income Tax Calculator
Calculate your tax
GST Calculator
Work out GST amounts
Super Calculator
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