Tax requirements in New Zealand
As an Uber partner, you independently provide transportation services. You are not an employee of Uber and will be responsible for reporting and paying any applicable income tax or GST earned from your trips with Uber to the Inland Revenue Department (IRD). Uber does not withhold or file any tax on your behalf.
We expect all of our partners to meet their own tax obligations like everyone else. This would include declaring your earnings from providing services as an Uber 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 and FAQs below or contact the IRD directly.
IRD and GST registration
In New Zealand, you may need to register for GST if your turnover exceeds, or is expected to exceed $60,000 in a 12 month period. In relation to providing ridesharing or delivery services using the Uber app, turnover may include the total amount of fares for all trips you complete, as well as any incentives, referrals, or other payments.
On 1 October 2016, new GST rules came into effect in New Zealand. Under these rules Uber is required to account for 15% GST on the service fee charged to individual non-GST registered users. Hence, it is important for you to provide confirmation that you are registered for GST on your profile at partners.uber.com.
See below for steps on how to update your Uber profile settings if you are GST registered. For partners who became active on the Uber app after 1 October 2016, those who haven’t confirmed with Uber that they are GST registered should have a service fee of 28% compared to a 25% service fee for those who have confirmed with Uber that they are GST registered.
How to upload a GST Number
1. Register for GST
There are various ways to register for GST including completing an online application via the IRD website. Note, you will require an IRD number in order to register for GST. You can contact your local tax advisor for more information.
2. Login to your Uber 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.
3. Enter and submit your GST details
Enter the details your IRD number is registered under, including Company/Legal name, address and GST registration number. You will also need to acknowledge the disclaimer before you submit your details. After hitting save, you should see a green banner confirming your information was submitted successfully.
- How do I obtain an IRD number?
- How do I register for GST?
- Do I need to register for GST?
- Does GST apply to my service fee and how can I claim this back as an input credit?
- Are tips taxable?
- What expenses are deductible for income tax purposes?
Every 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 for New Zealand audiences only.