Do Uber and Deliveroo take tax off my pay?

No. You are paid without tax deducted, so you report your income on a Self Assessment tax return and pay the tax yourself by 31 January after the tax year ends.

How much mileage can delivery and private-hire drivers claim?

From 6 April 2026 the flat rate is 55p a mile for the first 10,000 business miles in a car or van and 25p a mile after that. Motorcycles are 24p a mile. The flat rate replaces fuel, insurance, repairs and servicing, so you cannot claim those as well.

Do I pay tax on Deliveroo or Uber Eats if I already have a job?

Yes, once your takings pass £1,000 in a tax year. Your job normally uses up your Personal Allowance, so your delivery profit is taxed at 20%, or 40% if your total income is over £50,270.

Hamster blog

How much tax do Uber and Deliveroo drivers pay in the UK?

Published 1 October 2026 · Figures are for the 2026–27 tax year

The short answer

Uber and Deliveroo drivers are taxed as self-employed, so you pay Income Tax and Class 4 National Insurance on your profit — your earnings minus expenses such as mileage. In the 2026–27 tax year that is 20% Income Tax plus 6% National Insurance on profit between £12,570 and £50,270, and nothing at all if your total takings for the year are £1,000 or less.

Nobody takes the tax off for you

Uber, Uber Eats, Deliveroo and Just Eat pay you without deducting any tax. For tax purposes you are self-employed, which means you report what you earned on a Self Assessment tax return and pay the bill yourself.

If your total takings from all your self-employed work are £1,000 or less in a tax year, the trading allowance covers them and there is nothing to pay or report. Above that, you need to register for Self Assessment.

The rates for 2026–27

You are taxed on your profit: what you were paid, minus your allowable expenses.

Income Tax is charged on your total income, including any wages from a job:

0% on the first £12,570 (your Personal Allowance)
20% from £12,571 to £50,270
40% from £50,271 to £125,140
45% above £125,140

Scotland has its own Income Tax bands.

Class 4 National Insurance is charged only on your self-employed profit:

nothing on the first £12,570
6% from £12,570 to £50,270
2% above £50,270

Class 2 National Insurance is no longer something you have to pay. If your profit is £7,105 or more, you are treated as having paid it and the year counts towards your State Pension. Below that, you can choose to pay £3.65 a week to protect your record.

Expenses: mileage is the big one

For most drivers the largest deduction is the vehicle. HMRC lets you use a flat rate per business mile instead of adding up real running costs:

Cars and vans: 55p a mile for the first 10,000 miles, then 25p a mile
Motorcycles and mopeds: 24p a mile

The 55p rate applies from 6 April 2026. It was 45p before then.

The flat rate already covers fuel, insurance, repairs, servicing and road tax, so you cannot claim those on top. If you deliver by bicycle there is no flat rate, so you claim what you actually spend on the bike instead.

Other allowable expenses include parking and tolls on jobs (not fines), the business share of your phone bill, and kit such as delivery bags.

You choose between claiming your expenses and claiming the flat £1,000 trading allowance. You cannot have both, so use whichever is larger.

Worked examples

Delivery riding on top of a job

You earn £30,000 in a job and £6,000 from Deliveroo, driving 4,000 business miles.

Mileage: 4,000 × 55p = £2,200, which beats the £1,000 allowance
Profit: £6,000 − £2,200 = £3,800
Income Tax: your salary has used your Personal Allowance, so £3,800 × 20% = £760
Class 4 National Insurance: profit is under £12,570, so £0

Driving full-time

Uber is your only income and your profit after expenses is £25,000.

Income Tax: (£25,000 − £12,570) × 20% = £2,486
Class 4 National Insurance: (£25,000 − £12,570) × 6% = £745.80
Total: £3,231.80, about 13% of your profit

When you pay

The tax year runs from 6 April to 5 April. Your online return and your payment are both due by 31 January after it ends.

If your bill is more than £1,000, HMRC usually also asks for payments on account towards next year: two instalments, each half of this year's bill, due on 31 January and 31 July. That makes the first January payment bigger than many new drivers expect, which is a good reason to put money aside as you earn.

Keeping track

Because nothing is deducted from your payouts, the tax builds up quietly over the year. Hamster is a free Android app that logs your earnings and miles as you go and shows how much to set aside, so the January bill is one you already have the money for.

Quick answers

How much tax do Uber and Deliveroo drivers pay in the UK?: Drivers pay Income Tax and Class 4 National Insurance on their profit after expenses. In 2026–27, profit between £12,570 and £50,270 is taxed at 20% Income Tax plus 6% Class 4 National Insurance. Above £50,270 it is 40% plus 2%. If you also have a job, your driving profit is taxed on top of your salary.
Do Uber and Deliveroo take tax off my pay?: No. You are paid without tax deducted, so you report your income on a Self Assessment tax return and pay the tax yourself by 31 January after the tax year ends.
How much mileage can delivery and private-hire drivers claim?: From 6 April 2026 the flat rate is 55p a mile for the first 10,000 business miles in a car or van and 25p a mile after that. Motorcycles are 24p a mile. The flat rate replaces fuel, insurance, repairs and servicing, so you cannot claim those as well.
Do I pay tax on Deliveroo or Uber Eats if I already have a job?: Yes, once your takings pass £1,000 in a tax year. Your job normally uses up your Personal Allowance, so your delivery profit is taxed at 20%, or 40% if your total income is over £50,270.

Sources

This is general information, not personal tax advice. Rules and rates change — check the linked GOV.UK pages or speak to an accountant about your own situation.