Uber Eats Tax Guide 2026/27
Last updated: March 2026 — Rates for the 2026/27 tax year
Uber Eats allows self-employed couriers to deliver food and groceries across the UK using a car, scooter, bicycle, or on foot. The platform operates in most major UK cities and offers flexible scheduling with no minimum hours.
How Much Tax Will You Pay on Uber Eats Income?
As a self-employed Uber Eats worker you pay Income Tax and Class 4 National Insurance on your profits — not your gross earnings. The £1,000 trading allowance means the first £1,000 of income is tax-free. Above that, you deduct either the allowance or your actual expenses, whichever is higher, to arrive at your taxable profit. Use our side hustle tax calculator to get an instant estimate for 2026/27.
Basic rate taxpayer
20% + 9%
Income Tax + Class 4 NI on profit above £12,570
Higher rate taxpayer
40% + 9%
On profit between £50,270 and £125,140
Trading allowance
£1,000
Tax-free — no Self Assessment below this
Allowable Expense Deductions for Uber Eats
These expenses reduce your taxable profit. Keep receipts for all claims.
Tax Tips for Uber Eats Workers
- Accept orders from Uber Eats and other platforms simultaneously to minimise downtime between deliveries.
- Uber Eats offers 'quests' — bonus incentives for completing a set number of deliveries in a time period. Plan your schedule around these.
- Rain and bad weather increase demand significantly — gear up and ride when others stay home for the best earnings.
- Use an accounting app to track mileage automatically via GPS, which makes your Self Assessment much easier.
Frequently Asked Questions
Does Uber Eats report my earnings to HMRC?▾
Uber Eats does not currently report individual rider earnings directly to HMRC. However, HMRC can request data from platforms, and under new OECD reporting rules, platforms will be required to share seller/driver data with tax authorities. You are legally required to report your own earnings via Self Assessment.
Can I deliver for Uber Eats on a bicycle?▾
Yes. Uber Eats allows delivery by bicycle in most UK cities. You do not need any special licence or insurance for bicycle deliveries, though you should have adequate personal accident cover. Bicycle couriers can claim bicycle maintenance and equipment as expenses.
What is the Uber Eats service fee?▾
Uber Eats takes a service fee from each delivery, which varies but is typically around 25% of the order value. As a courier, you receive a delivery fee based on distance and time, plus any tips from customers. Tips are paid in full to the courier.
Related Tools & Guides
Benefits Calculator
Low Uber Eats earnings? Check Universal Credit and other benefit entitlements.
Take-Home Pay Calculator
Also have a PAYE job? See your combined income after all deductions.
Side Hustle Tax Guide 2026
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