Uber Eats Tax Calculator UK
Calculate your tax liability and National Insurance for the 2025/26 tax year
Calculate Your Uber Eats Tax
Your Tax Calculation Results
What This Means
How Uber Eats Tax Works in the UK
As an Uber Eats delivery partner, you’re classified as self-employed, which means you’re responsible for calculating and paying your own taxes. This includes both Income Tax and National Insurance contributions on profits above certain thresholds.
Tax Year 2025/26
The current tax year runs from 6 April 2025 to 5 April 2026. You must declare earnings above £1,000 and complete a Self Assessment by 31 January 2027.
| Income Band | Tax Rate | Description |
|---|---|---|
| £0 – £12,570 | 0% | Personal Allowance |
| £12,571 – £50,270 | 20% | Basic Rate |
| £50,271 – £125,140 | 40% | Higher Rate |
| Over £125,140 | 45% | Additional Rate |
National Insurance for Delivery Drivers
Self-employed delivery drivers pay Class 2 and Class 4 National Insurance contributions:
Class 2 NI
If your annual profits exceed £6,725, you pay £3.45 per week (£179.40 annually).
Class 4 NI
Paid on profits above £12,570:
- 9% on profits between £12,570 and £50,270
- 2% on profits above £50,270
Allowable Expenses for Uber Eats Drivers
You can reduce your tax bill by claiming legitimate business expenses. Choose between two methods:
Mileage Allowance Method
The simplified flat-rate scheme allows you to claim:
- 45p per mile for the first 10,000 business miles
- 25p per mile thereafter
- 24p per mile for motorcycles
Actual Expenses Method
Alternatively, claim actual vehicle costs including:
- Fuel costs
- Vehicle repairs and servicing
- Insurance premiums
- Road tax and MOT costs
- Breakdown cover
- Parking fees (not fines)
- Mobile phone charges
If you use your vehicle for personal and business purposes, only claim the business proportion of expenses.
Record Keeping Requirements
Maintain accurate records for HMRC including:
- All earnings from Uber Eats and other platforms
- Business mileage logs with dates and purposes
- Receipts for all business expenses
- Bank statements showing business transactions
- Vehicle purchase and running cost documentation
Keep records for at least 5 years after the 31 January submission deadline.
Frequently Asked Questions
Tax Planning Tips
Maximise your after-tax income with these strategies:
- Track all business expenses throughout the year
- Consider pension contributions to reduce taxable income
- Time equipment purchases to optimise tax relief
- Separate business and personal vehicle use clearly
- Set aside money regularly for tax payments
- Review your tax position quarterly
References
- HM Revenue & Customs. (2025). Income Tax rates and Personal Allowances. GOV.UK. https://www.gov.uk/income-tax-rates
- HM Revenue & Customs. (2025). Self Assessment tax calculator. GOV.UK. https://www.gov.uk/self-assessment-tax-calculator
- Taxd. (2025). Self Employed Delivery Driver Tax: A UK Guide. https://www.taxd.co.uk/blog/self-employed-delivery-driver-tax-a-comprehensive-uk-guide
- Tax Scouts. (2025). What can delivery drivers claim on tax? https://taxscouts.com/self-employed-tax-returns/couriers/what-can-delivery-drivers-claim-on-tax/
- HM Revenue & Customs. (2025). National Insurance rates. GOV.UK. https://www.gov.uk/national-insurance-rates
