Published: 1 April 2026

Uber Eats Tax Return Australia: A Complete Guide for Delivery Drivers

Delivering food with Uber Eats has become a popular way for Australians to earn extra income, whether as a side hustle alongside a full-time job or as a primary source of earnings. The flexibility to choose your own hours and work when it suits you makes food delivery an attractive option for students, parents, and anyone looking to boost their take-home pay. However, many new delivery drivers are surprised to discover that working for Uber Eats comes with specific tax obligations that differ significantly from traditional employment.

Understanding how to properly complete your Uber Eats tax return is essential for staying compliant with the Australian Taxation Office (ATO) and ensuring you don't pay more tax than necessary. Unlike regular employees who have tax automatically withheld from their wages, Uber Eats drivers are classified as independent contractors, meaning you're essentially running your own small business. This guide will walk you through everything you need to know about lodging your tax return as an Uber Eats driver, from GST registration requirements to maximising your deductions for the 2025-26 financial year.

Do You Need an ABN and GST Registration for Uber Eats?

One of the first questions new Uber Eats drivers ask is whether they need to register for an Australian Business Number (ABN) and Goods and Services Tax (GST). The answer is yes to both. Because you're providing services as an independent contractor rather than working as an employee, you must have an ABN to work with Uber Eats. You can apply for an ABN for free through the Australian Business Register, and the process typically takes about 15 minutes online.

When it comes to GST, the rules for food delivery drivers are different from many other types of contract work. While most businesses only need to register for GST once their annual turnover exceeds $75,000, the ATO has specific requirements for ride-sourcing and food delivery services. If you're delivering food through platforms like Uber Eats, you must register for GST regardless of how much you earn—even if you only make a single delivery. This requirement applies from your very first dollar of income, and failing to register can result in penalties and interest charges.

Once registered for GST, you'll need to charge 10% GST on your services and lodge Business Activity Statements (BAS) with the ATO, usually on a quarterly basis. The good news is that you can claim GST credits on business purchases related to your delivery work, such as fuel, vehicle maintenance, and phone expenses. This means you can offset the GST you pay on these items against the GST you owe on your earnings, potentially reducing your overall tax burden.

Understanding Your Income Tax Obligations

As an Uber Eats driver, your delivery income is considered assessable business income that must be declared on your annual tax return. This income is added to any other earnings you receive, such as wages from a regular job, investment income, or other business activities. Understanding how your total income affects your income tax liability is crucial for effective financial planning and avoiding surprises at tax time.

For the 2025-26 financial year, Australia uses a progressive tax system where higher income levels attract higher tax rates. Here are the individual income tax brackets for Australian residents:

In addition to income tax, you'll need to pay the Medicare levy of 2% on your taxable income. This applies to all Australian residents and is calculated automatically when you lodge your tax return. It's important to remember that the tax-free threshold of $18,200 applies to your combined income from all sources. If you have a regular job earning $40,000 and make an additional $10,000 from Uber Eats deliveries, your total income of $50,000 means a significant portion of your delivery earnings will be taxed at 30% plus the Medicare levy.

Many delivery drivers are caught off guard by their tax bill because they don't set aside money throughout the year. Unlike traditional employment where tax is withheld from each pay packet, Uber Eats pays you the full amount upfront, and it's your responsibility to put aside funds for your eventual tax obligation. A good rule of thumb is to set aside 25-30% of your gross delivery income into a separate savings account specifically for tax purposes.

Tax Deductions You Can Claim as an Uber Eats Driver

One of the advantages of working as an independent contractor is the ability to claim business-related expenses as tax deductions. These deductions reduce your taxable income, which in turn lowers your overall tax bill. As an Uber Eats driver, there are numerous expenses you can claim, provided they are directly related to earning your delivery income and you keep proper records.

Vehicle expenses typically represent the largest deduction for delivery drivers. You have two methods for claiming these costs: the cents per kilometre method and the logbook method. The cents per kilometre method allows you to claim a set rate (currently 88 cents per kilometre for the 2025-26 financial year) for up to 5,000 business kilometres annually. This method is simpler but may result in a smaller deduction if you do a lot of deliveries. The logbook method requires you to keep detailed records of your business and personal travel for a continuous 12-week period, but it often produces a larger deduction if you use your vehicle extensively for delivery work.

Other common deductions for Uber Eats drivers include mobile phone costs (since you need your phone to receive delivery requests and navigate), parking fees and tolls incurred during deliveries, insulated delivery bags and other equipment, vehicle registration and insurance (when using the logbook method), repairs and maintenance, cleaning costs for your vehicle, and platform fees or commissions charged by Uber Eats. You can also claim a portion of your home internet if you use it for managing your delivery business, such as checking earnings statements or communicating with Uber support.

To claim any deduction, you must have spent the money yourself (not been reimbursed by Uber), the expense must be directly related to earning your income, and you must have written evidence such as receipts or invoices. The ATO requires you to keep these records for five years after you lodge your tax return. Using a dedicated business bank account and keeping digital copies of all receipts can make this process much more manageable.

Superannuation and HECS-HELP Considerations

Unlike employees who receive compulsory superannuation contributions from their employers, Uber Eats drivers are entirely responsible for their own retirement savings. While making personal super contributions isn't mandatory for the self-employed, it's highly recommended to maintain your long-term financial security. The flexibility of gig work comes with the responsibility of planning for your own future.

When you make personal super contributions as a delivery driver, you may be eligible to claim a tax deduction for those contributions. This effectively reduces your taxable income while building your retirement nest egg. For the 2025-26 financial year, the concessional contributions cap is $30,000, which includes any personal contributions you claim as a tax deduction plus any employer contributions you might receive from other employment. Contributions above this cap may attract additional tax, so it's important to track your contributions carefully if you're making them from multiple sources.

If you have a HECS-HELP debt from your university studies, your Uber Eats income also affects your repayment obligations. HECS repayments are based on your total repayment income, which includes your delivery earnings plus any reportable fringe benefits and reportable super contributions. For the 2025-26 financial year, compulsory repayments kick in once your repayment income exceeds approximately $67,000, with rates ranging from 1% to 10% depending on your income level.

Unlike employees who have HECS repayments automatically withheld from their pay, delivery drivers need to proactively account for these repayments in their tax planning. If you're working a mix of employee jobs and Uber Eats deliveries, your employer may already be withholding some money for HECS based on your salary. However, if your combined income pushes you into a higher repayment bracket, you may still owe additional money at tax time. Setting aside extra funds throughout the year can help you avoid an unexpected debt when you lodge your return.

Record Keeping and Lodging Your Tax Return

Good record keeping is essential for accurate tax calculations and ATO compliance. The ATO receives data directly from Uber Eats about your earnings, so they know exactly how much you've made even if you don't report it correctly. Keeping thorough records protects you in case of an audit and ensures you can claim all the deductions you're entitled to.

Here are some best practices for Uber Eats drivers:

• Use a separate business bank account: This keeps your delivery income and expenses separate from personal transactions and makes tracking much easier
• Keep digital records: Photograph or scan all receipts and invoices as soon as you receive them. The ATO accepts digital copies
• Track your vehicle usage: Keep a logbook for a continuous 12-week period to establish your business-use percentage if using the logbook method
• Download your Uber tax summary: Uber provides an annual tax summary showing your gross earnings and fees. Save this along with your monthly statements
• Record expenses promptly: Don't wait until tax time to sort through a pile of receipts. Record expenses weekly or monthly
• Use accounting software: Apps like Xero, MYOB, or even simple spreadsheets can automate much of the tracking process

When it comes time to lodge your tax return, you'll need to report your Uber Eats income in the business income section. If you're also registered for GST, you'll need to lodge your Business Activity Statements throughout the year in addition to your annual tax return. Many drivers find it helpful to use a registered tax agent or accountant, especially in their first year of delivery work. The cost of tax preparation services is itself tax-deductible, and a professional can help ensure you're claiming all available deductions and meeting all compliance requirements.

For delivery drivers who earn significant income, the ATO may require you to pay tax quarterly through Pay As You Go (PAYG) instalments. This system helps you avoid a large tax bill at the end of the financial year by spreading payments throughout the year. The ATO will notify you if you need to participate in this system based on your previous year's tax return. Setting aside money from each payment you receive into a separate tax savings account is a smart strategy to ensure you have funds available when instalment notices arrive.

Summary: Maximising Your Uber Eats Tax Return

Working as an Uber Eats delivery driver offers flexibility and earning potential, but it also comes with important tax responsibilities that differ from traditional employment. By understanding your obligations around ABN and GST registration, keeping accurate records of your income and expenses, and claiming all legitimate deductions, you can stay compliant with the ATO while minimising your tax burden.

Remember that as an Uber Eats driver, you're essentially running your own small business. This means you need to be proactive about setting aside money for tax, understanding your GST obligations, and planning for your own superannuation and any HECS-HELP repayments. The ATO receives data directly from Uber, so transparency and accurate reporting are essential.

For the 2025-26 financial year, familiarise yourself with the current tax brackets, Medicare levy requirements, and super contribution caps to ensure your financial planning is accurate. Use our suite of calculators—including our income tax calculator, Medicare levy calculator, and superannuation calculator—to get a complete picture of your tax position throughout the year. With proper planning and the right tools, you can enjoy the benefits of flexible delivery work without the stress of tax time surprises.

If your delivery income pushes you into higher tax brackets, you may also want to explore salary sacrifice strategies through other employment or making personal deductible super contributions to reduce your taxable income. With the right approach to tax planning, you can maximise your earnings from Uber Eats while building a secure financial future.