Australian rideshare tax requirements
As a driver-partner, you independently provide transportation services. You are not an employee of Uber and will be responsible for reporting and paying any applicable tax or GST earned from your trips with Uber to the Australian Tax Office (ATO). Uber does not withhold or file any tax on your behalf. It is a requirement that you are GST registered to partner with Uber. Click here for ATO tax guidance regarding ridesharing. Uber does not withhold or file any tax on your behalf.
We expect all of our driver-partners to meet their own tax obligations like everyone else. This would include declaring your earnings from providing services as a driver-partner. You may also be able to claim your Uber related expenses (as tax deductions) through your tax return.
Tax can be tricky! We want to help you understand and meet your tax obligations, but it’s important to note that Uber is unable to provide tax advice. To answer your questions, you can read the information below provided by Uber Pro partners, the FAQs at the bottom of this page, or you can contact the ATO directly.
Where to find your tax information
You can find tax information on your Uber profile – we’ll provide you with a monthly and annual Tax Summary. Your annual Tax Summary should be available around mid-July.
- Log in to partners.uber.com
- Click on ‘Tax Summary’
- Select the relevant statement
Your Tax Summary document includes:
- Your total earnings (gross fares)
- Potential business expenses (service fee, booking fee, mileage etc.)
Remember that the information provided is designed to assist with your tax management, and is specific only to your activities as an driver-partner. However, if ever in doubt, please consult a tax professional.
Airtax
Airtax makes business activity statements (BAS) and income tax returns easy. Connect your Uber account with Airtax and your earnings can be automatically pre-filled in your BAS lodgement form. New Uber partners who sign up using the page below get their first BAS lodgement free + free ABN and GST registration. Airtax have also put together a series of useful articles to help you understand your obligations.
QuickBooks Self-Employed
QuickBooks Self-Employed allows you to digitally keep track of expenses through an app. As an Uber Pro driver-partner, you are eligible for a 30% discount off the RRP for 3 months. QuickBooks Self-Employed also has the ability to integrate with Airtax.
Frequently asked questions
- Do I need to pay income tax?
Yes. According to the ATO, any Australian resident must declare in their tax return all income they earned anywhere in the world during that tax year. We expect all of our driver-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 partner for more information.
- Does Uber pay tax for me?
No. As a driver-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 partner for more information.
- 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 partner.
- Does GST apply to my service fee and how can I claim this back as an input credit?
Yes, GST does apply to the Uber service fee. To help illustrate how this works, we have set out an example below of how this would normally impact a GST-registered driver-partner in Australia. This example is based on a $100 Total Fare for a driver-partner who currently receives a 25% Service Fee. To keep the example simple, any other fees that may apply (such as the Booking Fee) have been excluded:
Trip Breakdown
Item Amount Total Fare $100.00 Service Fee (excl. GST) -$25.00 GST on Service Fee (10%) -$2.50 Driver Payout (a) $72.50 GST Return
Item Amount Driver Output Tax Liability (b) $9.09 Input Tax Credit -$2.50 Driver Net GST Liability (c) $6.59 Driver Outcome = $65.91
(a) The total amount received after the Service Fee is deducted. (b) As the Total Fare includes GST, we divide by 11 to calculate the GST amount: $9.09. (c) The net GST liability payable to the Australian Tax Office (after reporting GST on the Total Fare and claiming a GST credit on the Service Fee).
This example is for illustrative purposes only and not to be taken as tax advice. You should consult a tax professional who can advise on the best way to manage your GST obligations. You can also reach out to our tax partners above for more guidance.
- Are tips taxable?
Tips will form a part of your income and should be reportable for your income tax purposes. The tip you receive is also generally considered to be an additional consideration for your supply of transportation services and, therefore, subject to GST (assuming you are GST registered). We are not able to provide tax advice. Please consult your tax advisor for more detail.
- Where can I find more FAQs?
Visit a tax information page in our Help Centre
Disclaimer:
Every driver-partner is unique and so are their specific tax circumstances. As such, the information on this page may not cover your tax needs and it should not be relied upon to replace you seeking independent tax advice. Uber can’t provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor to get tailored help and advice for your specific circumstances. The information on this page is of a general nature and for Australian audiences only.
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