Delivery driver and rider tax calculator (UK 2026/27)
For Deliveroo, Uber Eats, Just Eat, Evri, Amazon Flex and other self-employed couriers. Enter your income, miles and costs to see the tax to set aside.
How it works
Most app couriers (Deliveroo, Uber Eats, Just Eat, Evri, Amazon Flex and similar) are self-employed, so you pay tax on your profit through Self Assessment. Your biggest cost is usually your vehicle. GOV.UK lets sole traders claim a flat rate per business mile instead of actual costs:
| Vehicle | 2026/27 rate per business mile |
|---|---|
| Cars and vans, first 10,000 miles | 55p |
| Cars and vans, after 10,000 | 25p |
| Motorbikes | 24p |
| Bicycles | Not in the self-employed flat rates. Claim the business share of actual costs |
The 20p a mile bicycle rate on GOV.UK is for employees, not the self-employed. Once you use the flat rate for a vehicle, you must keep using it for that vehicle. The calculator then compares your profit with the £1,000 trading allowance and works out Income Tax and Class 4 NI as on the side hustle tax calculator.
Worked examples
1. Car, full-time, no other job: £22,000 income, 8,000 miles × 55p = £4,400.00 (more than actual costs of £2,100.00), plus £300 other costs. Profit £17,300.00: tax £946.00, Class 4 £283.80, total £1,229.80.
2. Motorbike, 12,000 miles: £20,000 income. 12,000 × 24p = £2,880.00, actual costs £2,000.00, so the mileage rate wins. With £400 other costs, profit is £16,720.00: total tax and NI £1,079.00.
3. Bike courier with a day job: £6,000 income, £600 bike costs, £200 kit, £25,000 wages. Profit £5,000.00 at 20%: £1,000.00.
Free: The UK Contractor's Cheat Sheet 2026/27
CIS rates, overtime maths, tax dates, mileage, VAT and late payment, on 2 pages. Keep it on your phone or print it for the van.
Frequently asked questions
Do Deliveroo and Uber Eats riders pay tax?
Yes, if you're self-employed you pay Income Tax and National Insurance on your profit through Self Assessment. Income over £1,000 a year usually means you need to register.
What mileage can a delivery driver claim?
For 2026/27, 55p a mile for cars and vans for the first 10,000 business miles, then 25p. Motorbikes are 24p. Or claim the business share of actual costs instead.
Can bike couriers claim 20p a mile?
Not as self-employed simplified expenses: the GOV.UK flat rates cover cars, vans and motorbikes. The 20p rate is for employees. Claim the business share of your actual bike costs instead.
Which miles count as business miles?
Generally miles driven while working, such as between pick-ups and drops. Check GOV.UK or ask an accountant if you're unsure.
Sources
- Simplified expenses: vehicles – GOV.UK
- Travel – mileage and fuel rates and allowances – GOV.UK
- Income Tax rates and Personal Allowances – GOV.UK
- Self-employed National Insurance rates – GOV.UK
- Tax-free allowances on property and trading income – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.