Occupation guide · Reviewed 17 August 2026
Tax deductions for rideshare & delivery drivers
What rideshare and delivery drivers can legitimately claim, what the ATO routinely disallows, and the records that make the difference at review time.
What can rideshare and delivery drivers claim on tax?
Rideshare drivers must register for GST from the first dollar — the $75,000 threshold doesn't apply to taxi travel, which includes ride-sourcing — and lodge BAS quarterly. Deductible: the business-use share of vehicle running costs and depreciation (log book strongly recommended), platform service fees and commissions, phone and data, car cleaning, water and mints for passengers, tolls incurred while working, and accessories like phone mounts and dash cams. Food delivery by bicycle or scooter is not taxi travel, so the ordinary $75,000 GST threshold applies there.
- Occupation-specific checklist below
- Written evidence needed above $300 total
- We ask from the right list, not “anything else?”
- Returns prepared within 48 hours
Claimable
What you can claim.
- Business-use share of fuel, servicing and tyres
- Insurance, registration and interest at business-use %
- Depreciation at business-use % (car limit applies)
- Platform commissions and service fees
- Phone, data and mounting equipment
- Car washes, cleaning and detailing
- Tolls and parking incurred while working
- Passenger amenities (water, mints, tissues)
- Dash cam, chargers and accessories
- Bank fees on a business account
- Tax agent fees
- Rideshare-specific insurance excess costs
What the ATO disallows
- Travel before you switch the app on
- Private trips and family use of the car
- Fines and infringements
- Meals while driving
- The full car cost without apportionment
- Personal phone use percentage
- Costs the platform reimbursed
Claiming these is the fastest route to an amended assessment and a shortfall penalty. If you’ve claimed them before, we can review prior years.
Records
What to keep.
Written evidence is required once your total work-related claims exceed $300 — and for vehicles, home office and laundry there are specific record rules regardless of amount.
- Receipts or invoices for every claim once the $300 total is passed
- A vehicle log book — 12 consecutive weeks, valid five years
- Home-office hours recorded for the full year at the 70c rate
- A diary basis for phone and internet work-use percentages
- Your income statement and any allowance details
FAQ
Questions from rideshare and delivery drivers.
Do I have to register for GST as an Uber driver?
Yes — ride-sourcing is treated as taxi travel, so GST registration is required from the first dollar of income with no $75,000 threshold. You then remit one-eleventh of your fares, claim GST credits on expenses, and lodge BAS. Food-delivery-only riders are subject to the ordinary $75,000 threshold instead.
How do I work out my business-use percentage?
A log book: twelve consecutive weeks of trips, then apply the percentage to all running costs. App records help but they only capture time online, not the odometer. Our vehicle calculator compares methods.
How much should I set aside?
As a rule of thumb, a third of gross fares — one-eleventh for GST plus income tax on the profit. Drivers who don't separate this end up funding a BAS from next month's earnings, which is how the spiral starts.
Can I claim the car if it's on finance?
You claim interest at your business-use percentage plus depreciation on the vehicle (subject to the car limit) — not the loan principal repayments. The finance type also affects your GST claim, so get it right at purchase.
Related
Related pages.
Personal tax returns from $150
Occupation-specific deduction checklists, prepared in 48 hours.
Learn more →Work from home deductions
The 70c fixed rate against actual cost, with worked examples.
Learn more →Vehicle claim calculator
Log book versus cents per kilometre on your own numbers.
Learn more →Other occupation guides
Ready when you are
Get every deduction you’re entitled to.
Returns from $150, prepared within 48 hours, by accountants who work from an occupation checklist rather than guesswork.