For taxes, you run a small business
Delivering with Uber Eats counts as your own business. You report what you earned and what it cost you to earn it.
The same goes for every other app you drive for. Tax is worked out on all of it together.
The taxes on your pay
Self-employment tax pays for Social Security and Medicare: 15.3% of your net earnings for 2026. Net earnings are 92.35% of your profit.
Income tax is worked out on your total income for the year, after deductions. Most states add their own income tax too.
What lowers the bill
Your business miles. The IRS rate is 72.5 cents a mile from January 1 to June 30, and 76 cents from July 1 to December 31.
Some costs, like the work share of your phone, delivery bags, parking and tolls.
Some of the self-employment tax itself. 50% of it comes off your income, so your income tax is lower.
When to pay
The IRS asks for tax four times a year when none is taken out of your pay. These are the dates for 2026:
- April 15, 2026For pay from January 1 to March 31
- June 15, 2026For pay from April 1 to May 31
- September 15, 2026For pay from June 1 to August 31
- January 15, 2027For pay from September 1 to December 31
Your tax forms
Uber may send a 1099-NEC, a 1099-K, or both. Your pay counts either way, even if no form comes.
Uber also gives drivers a yearly tax summary. It isn’t a tax form, but it helps you check your totals.
What drivers commonly do
Many drivers move part of each payout to savings right away, then pay the IRS on the due dates.
How big a part depends on your miles, other income and state. The free calculator works out your own share.
The figures here are for the 2026 tax year, from IRS documents. Tax rules change from year to year.
Work out your own number
The free calculator shows how much of each payout to set aside for your year, with the math. No sign-up.
Open the calculatorMore guides
- Do gig apps take out taxes?
- How much to set aside from each payout
- Quarterly taxes and the due dates
- The mileage deduction
- Missed a quarterly payment?
- No tax on tips for drivers
- Write-offs besides miles
- No 1099? The pay still counts
- 1099-K or 1099-NEC?
- Self-employment tax, explained
- Paying quarterly taxes online
- Taxes with more than one app
- A job plus gig work
- Gas or miles?
- If you don’t pay
- Do you need an LLC?