- 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 lodge quarterly Business Activity Statements (BAS).
To learn more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- How does the Uber Booking Fee for rideshare work with taxes?
It's important to note that Uber can't provide tax advice.
The $0.55 Booking Fee (including GST) is charged by Uber to you, and by you to your passenger.
To find out more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- 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 name and surname, 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’re registered for GST, you’ll need to complete and lodge a BAS on a regular basis (usually quarterly). The ATO will let you know how often you need to lodge.
- 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.
- How do I obtain an ABN?
If you don't have an ABN 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 transport services. You’re not an employee of Uber or a contractor of Uber. This means you’re responsible for reporting and paying all relevant taxes related to your income-earning activities.
To learn more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- How does mileage work with taxes?
It's important to note that Uber can't provide tax advice. To find out more, you can get in touch with your accountant or an Uber Pro Rewards provider for more info.
To work out any other mileage, it might help to keep a logbook or use a service to help you track your kilometres, such as the QuickBooks Self-Employed app.
- How do I pay/register for GST?
If you don't have an ABN registered for GST 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.
- How do I calculate GST on my fare?
Fares you charge riders include GST. GST is calculated as 1/11th of the fare. For example, if the fare charged on a trip is $11, GST is $1.
To learn more about calculating GST on your fares, you can check out the ATO article below or get in touch with your accountant or an Uber Pro Rewards provider.
- 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’re 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 can’t provide tax advice.
Your tax adviser can help you work out which of your expenses qualify as allowable business expenses. To find out 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 providing rideshare services include GST.
- What expenses are deductible?
It’s important to note that Uber can’t provide tax advice. Every partner has different earnings and expenses, and your total taxable income will depend on your individual circumstances.
To learn more, you can get in touch with your accountant or a Momentum Rewards provider for more information.
- 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% price reduction.
- 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 cover the levy, the same amount is added to the fare you charge the rider. So, the levy is added to your rider’s fare on your behalf and is subject to GST, making the total $1.32 including $0.12 GST.
Uber then collects the corresponding amount that’s added to the fare you charge to cover the levy. This means your net earnings for each trip shouldn’t be affected by the levy.
VIC $1.25 Government Levy
The Victorian Government requires all taxi, rideshare and hire car providers to pay a levy for each trip taken.
To cover the levy, the same amount is added to the fare you charge the rider. From 1 July 2026, the levy is added to your rider’s fare on your behalf and is subject to GST, making the total $1.38 including $0.12 GST.
Uber then collects the corresponding amount that’s added to the fare you charge to cover the levy. This means your net earnings for each trip shouldn’t be affected by the levy.
SA $2 Government Levy
From 1 May 2017, the South Australian Government introduced a $1 levy on all point-to-point trips starting in the Adelaide metro area to fund support packages for taxi licence holders and lessees to help them transition to a new regulatory model.
From 1 July 2025, the South Australian Government has advised that this levy will increase from $1 to $2.
The SA Government has advised that the $2 levy isn’t subject to GST. It’s charged directly to riders and as a result doesn’t affect you.
NT $1.20 Government Levy
The Northern Territory Government requires all taxi, rideshare and hire car providers to pay a levy for each trip taken.
From 1 July 2026, the Northern Territory Government has advised that this levy will increase from $1 to $1.20.
To cover the levy, the same amount is added to the fare you charge the rider. So, the levy is added to your rider’s fare on your behalf and is subject to GST, making the total $1.20 including $0.12 GST.
Uber then collects the corresponding amount that’s added to the fare you charge to cover the levy. This means your net earnings for each trip shouldn’t be affected by the levy.
- How do airport fees on ridesharing services work with taxes?
It’s important to note that Uber can’t provide tax advice.
Some airports might 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. So, you shouldn’t be negatively affected by the fee.
To find out more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- How do tolls on ridesharing services work with taxes?
It’s important to note that Uber can’t provide tax advice.
If you’re charged a road toll, the toll amount should automatically be added to your fare. These tolls will show up on the relevant trip invoices and payment statements.
For more details, you can get in touch with your accountant or an Uber Pro Rewards provider for further information.
- How do incentives, referral incentives and miscellaneous payments work with taxes?
It's important to note that Uber can't provide tax advice.
Assuming you're registered for GST, incentives could trigger GST reporting obligations.
To find out more, you can contact your accountant or an Uber Pro Rewards provider for more information.
- How much tax should I pay?
It's important to note that Uber can't provide tax advice. Every partner has different earnings and expenses, and your total taxable earnings or deductible business-related expenses will depend on your individual circumstances.
To better understand how to calculate any taxes you should be paying or are liable for, you should get in touch with your accountant.
- How does being registered for GST impact my other sole trader business?
We recommend you speak to your tax adviser.
- Why doesn't my Tax Summary match the amount that was deposited in my bank account?
Your Tax Summary provides an overview of your gross earnings. The "Total" shown on your Tax Summary will be different from the amount deposited into your bank account.
To work out your net earnings (the amount deposited into your bank account), start with your total gross earnings (from the Fare Breakdown section) and subtract all the fees charged to you by Uber.
Everyone's tax situation is different. To find out more, you can get in touch with 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 answer questions specific to your unique tax situation, especially for partners who are new to Uber. Who you choose is up to you.
- My tax adviser has questions about Uber
Unfortunately, we can't provide tax advice.
To help your tax adviser, you can give them your annual Tax Summary from your Uber profile. This summary shows your total earnings (gross fares), a breakdown of your fees, and other information to help you lodge your taxes.
Everyone's tax situation is unique, and unfortunately Uber can't provide tax advice or answer questions specific to your individual tax requirements.
Your tax adviser or you might like to speak to 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 include GST.
- Does the Uber Eats service fee include GST?
To check if your Service Fee includes GST, you can look at your Uber Eats Service Fee Addendum, which you'll find on your partner profile in the contracts section.
If you want to know more, you can get in touch with 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’re unable to provide tax advice.
If you have further questions, we recommend speaking to a registered tax agent, who can give you tax advice specific to your situation.
We’ve included some helpful resources below, so please take some time to have a read. If you still have questions, select your issue and provide a bit more info so we can help.
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