Tax FAQs
- Do I need to register for GST and an ABN?
Please refer to the ATO's website for GST registration guidelines. To be registered for GST, you must register for an ABN and file quarterly Business Activity Statements (BAS).
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How does the Uber Booking Fee for rideshare work with taxes?
It's important to note that Uber is not able to provide tax advice.
The $0.55 Booking Fee (inclusive of GST) is charged by Uber to you, and you to your passenger.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How do I upload my ABN and confirm GST registration?
There's a section in your Partner Dashboard here where you can provide your ABN details and confirm with Uber that you are registered for GST. Steps are as shown below:
- Log in to partners.uber.com
- Click the tab "invoice settings"
- Enter your ABN details into the field marked "Australian Business Number (ABN)"
- Tick the box to confirm you are registered for GST
Please note that you must enter your ABN details correctly, tick the box and hit the 'Submit' button in order to save your ABN and GST registration details correctly. (You will see a red 'Error' message at the top of your screen if your details have not saved correctly).
Please note that even if you already have an ABN, this doesn't necessarily mean you are registered for GST. If you're unsure, please check your records or the ABN Lookup tool to determine your GST registration status.
- Where do I find my monthly tax summary?
You can download your monthly tax summary on your partner dashboard by heading to Tax Summary.
- Can I drive under my business name?
For safety reasons, we require all of our UberX partners to register with their first and last name, rather than a business name.
However, you are now able to provide us with the name and ABN of the legal entity (e.g. a company, trust or partnership) you drive under by heading to your partner dashboard.
- Do I need to file a Business Activity Statement (BAS)?
If you are registered for GST, you will need to complete and file a BAS on a periodic basis (usually quarterly). The frequency of filing should be notified to you by the ATO.
- Do I need to pay income tax?
Yes. According to the ATO, any Australian resident must declare in your tax return all income you earned anywhere in the world during that tax year. We expect all of our partners to meet their tax obligations like everyone else, including declaring Uber earnings in your individual tax return. You may also be able to claim your Uber related expenses (as tax deductions) through your tax return.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How do I obtain an ABN?
If you don't have an ABN, there are some simple ways to obtain one including through services like Airtax. With Airtax, obtaining an ABN is free and should take around 3 days. We have included their links below.
Alternatively, you can apply directly on the ATO website.
Please note that even if you already have an ABN, this doesn't necessarily mean you are registered for GST. If you're unsure, please check your records or the ABN Lookup tool to determine your GST registration status.
- Does Uber pay tax for me?
No. As an Uber partner, you independently provide transportation services. You are not an employee of Uber nor a contractor of Uber. As such, you are responsible for reporting and paying all relevant taxes associated with your earnings producing activities.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How does mileage work with taxes?
It's important to note that Uber is not able to provide tax advice. To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information.
To calculate any other mileage, it may help to keep a mileage log or use a service to help you track the mileage, such as the QuickBooks Self-Employed app.
- How do I pay/register for GST?
If you don't have an ABN registered for GST, there are some simple ways to obtain one, including through services like Airtax. With Airtax, obtaining an ABN is free and should take around 3 days.
Alternatively, you can apply directly on the ATO website.
Please note that even if you already have an ABN, this doesn't necessarily mean you are registered for GST. If you're unsure, please check your records or the ABN Lookup tool to determine your GST registration status.
For more information on how to register for and pay GST, you can contact your local accountant or a Momentum Rewards provider linked below. Airtax have put together some general information, which you might find useful.
- How do I calculate GST on my fare?
Fares you charge riders are inclusive of GST. As such, GST is calculated as 1/11th of the fare. For example, if the fare charged on a trip is $11, GST is $1.
To understand more on calculating GST on your fares, you can view the ATO article below or contact your accountant or an Uber Pro Rewards provider. Airtax have put together some general information, which you might find useful.
- What documents will I receive from Uber?
You can download your trip invoices, invoices for services provided by Uber, weekly payment statements, monthly and annual tax summaries from your partner dashboard. This is designed to help with your tax management, but you are nevertheless responsible for maintaining your own records and we recommend you consult your tax advisers for specific advice for your circumstances.
Additionally, once you have confirmed your GST registration and provided us with your ABN we will be able to issue tax invoices to your riders on your behalf.
- What do the different items on the tax summary mean?
To understand what the different items on your tax summary mean, you can visit the link below.
- How does the Service Fee work with taxes?
You are charged a percentage-based Service Fee for Uber's lead generation services. The Service Fee is calculated on the gross fare and is subject to GST.
This may be a business expense for you. However, it's important to note that Uber is not able to provide tax advice.
Your tax adviser can help you identify which of your expenses qualify as allowable business expenses. To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- What is my Service Fee?
You can find the Service Fee applicable to you in the addendum on your partner profile in the contracts section.
- Do fares include GST?
All fares you charge riders for the provision of ridesharing services are inclusive of GST.
- What expenses are deductible?
It's important to note that Uber is unable to provide tax advice. Every partner has different earnings and expenses and your overall taxable earnings will depend on your circumstances.
To understand more, you can contact your accountant or a Momentum Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How can I keep track of receipts/expenses?
There are many ways to keep track of receipts. It is best to speak to your local accountant.
You can also check out QuickBooks Self-Employed, an Uber Pro Rewards provider that offers an app to digitally track expenses. Uber Pro partners are eligible for a 70% discount.
- How do the government levies work?
NSW $1.20 Government Levy
The New South Wales Government requires all taxi, rideshare and hire car providers to pay a levy for each trip taken.
To account for the levy, the equivalent amount is added to the fare charged by you to the rider. As such, the levy is added to your rider's fare on your behalf and is subject to GST making the total amount $1.32 including $0.12 GST.
In turn, Uber collects the corresponding amount that is added to the fare charged by you to account for the levy. On this basis, your net earnings for each trip should not be impacted by the levy.
VIC $1.15 Government Levy
The Victorian Government requires all taxi, rideshare and hire car providers to pay a levy for each trip taken.
To account for the levy, the equivalent amount is added to the fare charged by you to the rider. As such, the levy is added to your rider's fare on your behalf and is subject to GST making the total amount $1.27 including $0.12 GST.
In turn, Uber collects the corresponding amount that is added to the fare charged by you to account for the levy. On this basis, your net earnings for each trip should not be impacted by the levy.
SA $1 Government Levy
As of 1 May 2017, the South Australian Government introduced a $1 levy on all point-to-point journeys commencing in the Adelaide metropolitan area to fund assistance packages to taxi licence holders and lessees to help them transition to a new regulatory model.
The SA Government has advised that the $1 levy is not subject to GST. It is charged directly to riders and as a result does not impact you.
- How do airport fees on ridesharing services work with taxes?
It's important to note that Uber is not able to provide tax advice.
Some airports may charge you a fee for airport pick-ups. In these cases, the fee is added to the trip invoice and you receive these amounts from riders. As such, you should not be negatively impacted by the fee.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How do tolls on ridesharing services work with taxes?
It's important to note that Uber is unable to provide tax advice.
Where you are charged a road toll, the value of the toll should automatically be added to the price of the fare. These tolls appear on the relevant trip invoices and payment statements.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How do incentives, referral incentives and miscellaneous payments work with taxes?
It's important to note that Uber is unable to provide tax advice.
Assuming you are GST registered, incentives could trigger GST reporting obligations.
To understand more, you can contact your accountant or an Uber Pro Rewards provider for more information. Airtax have put together some general information, which you might find useful.
- How much tax should I pay?
It's important to note that Uber is unable to provide tax advice. Every partner has different earnings and expenses and your total taxable earnings or deductible business-related expenses will depend on your unique circumstances.
To understand more on how to calculate any taxes you should be paying or are liable for, you should contact your accountant. Airtax have put together some general information, which you might find useful.
- How does being registered for GST impact my other sole trader business?
We recommend you consult your tax adviser.
Airtax have made available some general information which you might also find useful:
- Why doesn't my Tax Summary match the amount that was deposited in my bank account?
Your Tax Summary includes an overview of your gross earnings. The "Total" you see on your Tax Summary will be different from the amount that is deposited in your bank account.
To understand your net earnings (the amount deposited in your bank account) you would start with your total gross earnings (from the Fare Breakdown section) and subtract all of the fees that are charged to you by Uber.
Each person's tax situation is different. To understand more, you can contact your accountant or one of our Uber Pro partners for more information.
- Which tax service or professional should I use?
A tax service or professional can help to answer questions specific to your unique tax situation, especially for partners who are new to Uber.
Who you choose is up to you, however we are working with the tax experts at Airtax to provide discounts for Uber Partners.
- My tax adviser has questions about Uber
Unfortunately, we aren't able to provide tax advice.
To help your tax adviser, you can provide them your annual Tax Summary from your Uber profile. This summary provides your total earnings (gross fares), a breakdown of your fees, and other information to help file your taxes.
Everyone's tax situation is unique to them and unfortunately Uber isn't able to provide tax advice or answer questions specific to your individual tax requirements.
Your tax adviser or yourself may like to speak to Airtax, our Uber Pro Rewards partner, or the ATO directly if you have any further questions.
- I am a rideshare partner and I also deliver with Uber Eats. What Service Fee am I charged on Uber Eats deliveries?
Partners are charged the service fee disclosed on your Uber Eats Service Fee Addendum. You can find this on your partner profile.
- I am registered for GST and I deliver with Uber Eats. Are Uber Eats fares inclusive of GST?
Yes, Uber Eats fares are inclusive of GST.
- Does the Uber Eats Service Fee include GST?
To see whether your Service Fee is inclusive of GST, you can check your Uber Eats Service Fee Addendum which is located on your partner profile in the contracts section.
To understand more, you can contact your accountant or one of our Uber Pro Rewards partners for more information.
- I have another tax question
Keep in mind that everyone's tax circumstances are different and we are unable to provide tax advice.
If you have further questions, we recommend speaking to a taxation professional, who can give you tax advice specific to your situation.
We have included some helpful resources below so please take some time to have a read. If you still have questions, select your issue and provide some more info for us to help.
Tax Summary and update your ABN here
Airtax has also created some helpful links to address your questions.
ABN and GST registration
Find information and frequently asked questions about registering for and uploading your ABN and GST details.
How to Upload an ABN
Apply for an ABN if you do not have one
If you haven't already, you can apply for an ABN and register for GST via the Australian Tax Office (ATO) website. Alternatively, you can do this through services like Airtax, which are free of charge.
Log in to your account
Once logged in, navigate to the dashboard menu by clicking your name/icon in the top right. From the dropdown menu, select 'Partner Earnings'. From there, you will see a number of topics across the top of the page. Click the 'Invoice Settings' tab.
Enter and submit your tax details
Enter the details for your registered ABN, including Company/Legal name, address and Australian Business Number. You will also need to acknowledge the disclaimer before you submit your details. After hitting submit, you should see a green banner confirming that your information was submitted successfully.
Frequently asked questions
ABN and GST registration
- Do I need to be GST registered?
Australian business customers have asked for tax invoices for the trips taken on corporate accounts. Your ABN is needed to enable us to help generate a tax invoice on your behalf. To help facilitate this, Uber has updated its requirements so that driver-partners now must be GST registered and provide an Australian Business Number (ABN) and GST number in order to access the Uber app.
- I already have an ABN and am registered for GST – how do I upload these details to my Uber account?
There’s a section in your Partner Dashboard here where you can provide your ABN details and confirm that you are registered for GST. Simply log in with your details, click the tab labelled “invoice settings” and scroll down to fill in the field marked “Australian Business Number (ABN)” and confirm that you are registered for GST.
- Log in to partners.uber.com
- Click the tab "invoice settings"
- Enter your ABN details into the field marked “Australian Business Number (ABN)”
- Tick the box to confirm you are registered for GST
Please note that you must enter your ABN details correctly, tick the box and hit the ‘Submit’ button in order to save your ABN and GST registration details correctly. (You will see a red “Error” message at the top of your screen if your details have not saved correctly).
Please note that even if you already have an ABN, this doesn't necessarily mean you are registered for GST. If you're unsure, please check your records or the ABN Lookup tool to determine your GST registration status.
- How do I apply for an ABN and register for GST?
It takes about 5 minutes to apply for an ABN and GST online, and it is free. You will need your TFN to complete the process.
You can register for GST via the Australian Tax Office (ATO) website.
Alternatively, you can do this through services like Airtax, which are free of charge.
You can phone ATO at 139 226 (Monday to Friday, 8:00am–6:00pm) for assistance on your ABN application.
- What are the benefits of registering for GST?
You should be able to benefit from some of the provisions made for those registered for GST, such as being able to claim GST on petrol, car servicing and insurance. Visit the ATO's website for more information on this or, alternatively, speak to a tax professional who can advise on your personal circumstances.
- Where can I find out more information?
Go to the ATO’s website for more information, or alternatively you can call them on 139 226.
If you have questions on what this means for you, we recommend speaking to a taxation professional who can give you tax advice specific to your situation.
- I only deliver using Uber Eats – should I still upload my ABN and GST registration details to my partner account?
If you have questions on whether you need to register for GST due to how you partner with Uber, we would recommend contacting the ATO or a taxation professional directly for advice. Please note, however, that if you are a delivery person who uses the Uber Eats app, and you do not provide ridesharing services, you should only need to register for GST if your income exceeds $75,000 per annum.
- But I’ve uploaded my ABN to Uber before?
You may have uploaded your ABN to your partner profile page before. However, because this is a new process, we now need you to re-upload your ABN here to your partner account and confirm you are registered for GST.
Once this is complete, the Uber App will then be able to generate GST-compliant invoices for riders on your behalf.
- Log in to partners.uber.com
- Click the tab "invoice settings"
- Enter your ABN details into the field marked “Australian Business Number (ABN)”
- Tick the box to confirm you are registered for GST
Please note you must enter your ABN details correctly and tick the box to save your ABN and GST registration details.
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