Understanding your Tax Summary: Terms and definitions
Information for driver-partners in New Zealand
New GST rules effective 1 April 2024
There are new laws in New Zealand that will change the way Goods and Services Tax (GST) is collected for services provided via online marketplaces, including ridesharing.
Starting April 1st 2024, Uber will be obligated to collect and remit 15% GST on ridesharing and related services to Inland Revenue (IR). This will apply to all trips, whether you as a driver-partner are GST-registered or not. For more information on the new rules and how this could affect you, go to this link. You may also wish to consult a tax advisor.
Your Tax Summary
Useful tax information is available on your Tax Summaries which you can access through your partner dashboard. 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 and is not responsible for your compliance with your tax obligations.
How to view your Tax Summary
Log into partners.uber.com:
- Log into partners.uber.com
- Click on “Tax Summary”
- Select the relevant statement
On the Uber Driver app:
- Log into your account on the Uber Driver app
- Navigate to “Account”, tap on “Tax info” and then “Tax summaries”
Your Tax Summary document includes helpful information such as:
- Your total earnings
- Potential business expenses (Service Fee, on-trip mileage etc.)
Remember that the material on this page is for informational purposes only and is not intended to constitute legal, financial, tax, or other advice. Please consult your legal adviser or financial adviser to obtain advice with respect to your particular situation.
Terms and definitions
Transportation fare
The transportation fare equals the fare you charge to riders, before deducting the Service Fee Uber charges you.
With effect from 1 April 2024, this amount excludes GST that Uber is required to collect and remit to Inland Revenue under the new GST rules.
Airport fee
Airport fees may be charged for trips to or from an airport. Airport fees are added to your trip fare and reimbursed to you by the rider.
With effect from 1 April 2024, this amount excludes GST that Uber is required to collect and remit to Inland Revenue under the new GST rules.
City fee
City fees include government levies that apply to rideshare trips. City fees are added to your trip fare and paid to you by the rider.
Miscellaneous in the “Transportation Income” section
These amounts are paid to you for miscellaneous reasons, like cleaning fees or lost item fees. They’re added to the trip fare on your behalf and then paid to you.
With effect from 1 April 2024, this amount excludes GST that Uber is required to collect and remit to Inland Revenue under the new GST rules.
TollsReimbursement
Tolls are added to your trip fare on your behalf. The amounts are reimbursed to you by riders.
With effect from 1 April 2024, this amount excludes GST that Uber is required to collect and remit to Inland Revenue under the new GST rules.
GST flat-rate credit (applies from 1 April 2024)
If you’ve told Uber that you’re not GST-registered or haven’t confirmed your registration status, then you will be subject to the new flat-rate credit scheme with effect from 1 April 2024.
This amount relates to the 8.5% GST flat-rate credit that Uber has paid to you under the flat-rate credit scheme.
Referral / Incentives
These amounts are paid to you for Referrals and Incentives.
Miscellaneous (in the “Other Income Breakdown” section)
These amounts are paid to you by Uber for miscellaneous one-time payment, Boosts or other incentives that you may receive from time to time.
Tips
These are amounts paid to you by riders as tips.
With effect from 1 April 2024, this amount excludes GST that Uber is required to collect and remit to Inland Revenue under the new GST rules.
Uber service fee (transportation leads)
The Service Fee is the percentage-based fee that is charged to you by Uber for lead generation services and is calculated on the transportation fares including the GST that Uber is required to collect and remit to Inland Revenue (effective from 1 April 2024).
Other charges from Uber
These charges may include items such as the Flex Pay fee.
Charges from 3rd parties (eg. Tolls / Airports / Government)
These charges may include items such as tolls and airport fees.
These charges may be tax-deductible or creditable in your tax returns. Please consult your tax advisor for more information.
On-trip mileage
This is an estimate of the number of kilometres driven during your trips with the Uber app. This information only includes the kilometres from pickup to drop-off of your riders.
Updated May 2024
Uber New Zealand