Deliveroo vs Uber Eats Tax 2025-26: Which Pays More After Tax?
Both Deliveroo and Uber Eats riders are self-employed and pay the same UK tax rates. On £25,000 profit, a Deliveroo cyclist pays roughly £3,227 tax and NI; an Uber Eats car driver on £28,000 profit pays roughly £3,807. The difference in take-home pay comes down to your vehicle type, mileage claim, and actual gross pay — not which platform you choose.
Key Takeaways
- Both platforms: self-employed status, same tax rules, same Self Assessment requirement
- Deliveroo bicycle: 20p/mile allowance — Uber Eats car: 45p/mile (first 10,000)
- Gross income above £1,000 — must register for Self Assessment
- Income Tax 20% + Class 4 NI 6% on profits above £12,570
- Both platforms report earnings to HMRC under DAC7 from January 2024
- Working both platforms simultaneously is allowed — one Self Assessment return covers all income
Are Deliveroo and Uber Eats riders self-employed?
Yes. Both Deliveroo and Uber Eats classify their riders and drivers as independent contractors in the UK. This means you are responsible for paying your own tax and National Insurance through Self Assessment.
Self-employed workers must register with HMRC, keep records of their income and expenses, and submit a Self Assessment tax return each year.
— GOV.UK, Setting up as a sole trader
Neither platform deducts Income Tax or National Insurance from your pay. Your gross earnings are paid in full, and it is your responsibility to set aside money for your tax bill. A common approach is to save 25–30% of profit for tax throughout the year.
Deliveroo
- Self-employed contractor
- Bicycle or car/motorcycle
- Pay via weekly bank transfer
- No PAYE deduction
- Reports earnings to HMRC (DAC7)
Uber Eats
- Self-employed contractor
- Bicycle, car, or motorcycle
- Pay via weekly bank transfer
- No PAYE deduction
- Reports earnings to HMRC (DAC7)
Tax rules: identical for both platforms
The tax treatment of Deliveroo and Uber Eats income is exactly the same. HMRC treats all self-employment income equally regardless of the platform source.
| Tax 2025-26 | Rate | On profit above |
|---|---|---|
| Personal Allowance | 0% | — |
| Income Tax (basic rate) | 20% | £12,570 |
| Class 4 NI | 6% | £12,570 |
| Income Tax (higher rate) | 40% | £50,270 |
| Combined basic rate burden | 26% | £12,570 – £50,270 |
The trading allowance of £1,000 applies identically to both. Earn less than £1,000 gross across all self-employment and you owe nothing. Above that, register for Self Assessment and deduct either the trading allowance or actual expenses.
Mileage allowance: the biggest tax difference
The mileage rate you can claim depends on your vehicle type — and this is where Deliveroo and Uber Eats income can differ meaningfully in after-tax terms.
| Vehicle | HMRC Rate (0–10k miles) | HMRC Rate (10k+ miles) | Typical for |
|---|---|---|---|
| Bicycle | 20p/mile | 20p/mile | Deliveroo, Bolt Food |
| Car / van | 45p/mile | 25p/mile | Uber Eats, Amazon Flex |
| Motorcycle | 24p/mile | 24p/mile | Any platform |
| Car advantage vs bicycle | +25p/mile | +5p/mile | — |
You cover 8,000 miles in a year. As a bicycle courier (Deliveroo): claim = £1,600 (8,000 × 20p). As a car driver (Uber Eats): claim = £3,600 (8,000 × 45p). The car driver reduces taxable profit by £2,000 more — saving roughly £520 in tax and NI (at 26% combined rate). However, car drivers also have higher running costs, fuel, and insurance to factor in.
Bicycle couriers have lower vehicle costs but a lower mileage rate. Car drivers can claim more per mile but face higher outgoings. Neither is automatically better — it depends on your actual costs and distance covered.
After-tax income comparison: Deliveroo vs Uber Eats
The figures below use HMRC mileage rates and 2025-26 tax thresholds. They assume the rider has no other income, so the full Personal Allowance is available.
| Scenario | Gross Earnings | Mileage Claim | Taxable Profit | Tax + NI | Take-Home |
|---|---|---|---|---|---|
| Deliveroo cyclist £25k | £25,000 | £1,600 (8k miles × 20p) | £23,400 | £2,166 | £22,834 |
| Uber Eats car £28k | £28,000 | £3,600 (8k miles × 45p) | £24,400 | £2,426 | £25,574 |
| Deliveroo car £25k | £25,000 | £3,600 (8k miles × 45p) | £21,400 | £1,646 | £23,354 |
| Uber Eats bicycle £28k | £28,000 | £1,600 (8k miles × 20p) | £26,400 | £3,086 | £24,914 |
* Tax calculated on profit above £12,570 at 20% IT + 6% Class 4 NI. Figures are illustrative. Your actual result will vary based on other income, expenses, and mileage.
Your vehicle type has a greater impact on take-home pay than which platform you work for. A Deliveroo driver using a car takes home more than a Deliveroo bicycle courier at the same gross earnings — because the mileage claim is more than double.
Expenses you can claim on both platforms
Beyond mileage, there are several allowable expenses that apply equally to Deliveroo and Uber Eats riders.
- Equipment: Insulated bags, phone mounts, thermal clothing worn exclusively for work
- Phone costs: Business proportion of your monthly mobile bill and data plan
- Insurance: Hire and reward insurance or business extension on your vehicle policy
- Platform fees: Any direct fees or charges from the platform
- Accountancy: Cost of preparing and submitting your Self Assessment return
- Bank charges: Business account fees if you use a separate account
Cannot claim: Everyday clothing, personal food and drink during shifts, fines or penalties, or any cost not wholly and exclusively for business. HMRC may challenge mixed-use claims without clear evidence of business proportion.
You must choose between the trading allowance (£1,000) and actual expenses — not both. If your total expenses including mileage exceed £1,000, always claim actual expenses.
How HMRC tracks Deliveroo and Uber Eats income
From January 2024, under DAC7 legislation, digital platforms operating in the UK must report seller and driver earnings annually to HMRC. Both Deliveroo and Uber Eats are subject to this requirement.
- The platform collects your name, address, and National Insurance number when you sign up
- At the end of each calendar year, the platform submits a report to HMRC showing your total earnings
- HMRC cross-references this data with your Self Assessment return
- Discrepancies trigger compliance checks, which can result in penalties plus interest
- Voluntary disclosure — correcting a return before HMRC contacts you — significantly reduces any penalty
From January 2024, HMRC receives information about income earned through digital platforms. Make sure your tax return accurately reflects all your platform income.
— GOV.UK, Digital platform reporting
Working for both Deliveroo and Uber Eats at the same time
Many riders work across multiple platforms to maximise earnings during quiet periods. This is entirely legal and straightforward from a tax perspective.
- You submit one Self Assessment return covering all self-employment income
- The £1,000 trading allowance applies to your total earnings, not per platform
- Mileage claims cover all business miles, regardless of which platform generated the trip
- Keep separate earnings records for each platform — HMRC data from each will be filed separately
- There is no tax penalty or complication from multi-platform working
If you use a car for Uber Eats and a bicycle for Deliveroo on the same day, you can claim both mileage rates for the respective journeys — 45p/mile for car trips and 20p/mile for bicycle trips. Keep your mileage log detailed enough to show which vehicle was used for each journey.
See our dedicated guides: Deliveroo tax guide 2025-26 and Uber Eats tax guide 2025-26 for full platform-specific breakdowns.
Frequently asked questions
Is Deliveroo or Uber Eats better for take-home pay after tax?
Neither is categorically better — your vehicle type and actual mileage have more impact than the platform. A car driver on either platform claims 45p/mile versus 20p/mile for bicycle couriers, creating a larger difference in after-tax income than the platform choice itself.
Do Deliveroo and Uber Eats riders pay the same tax?
Yes. Both are self-employed and subject to identical UK tax rules: 20% Income Tax and 6% Class 4 NI on profits above £12,570. Self Assessment is required if gross income exceeds £1,000 per year.
Can I work for both Deliveroo and Uber Eats at the same time?
Yes. Multi-platform working is legal and common. All income is reported on one Self Assessment return. The trading allowance applies to your combined total earnings, not per platform.
How do I claim mileage for Deliveroo vs Uber Eats?
Bicycle couriers (typical for Deliveroo) claim 20p/mile. Car drivers (common for Uber Eats) claim 45p/mile for the first 10,000 miles and 25p/mile after. Keep a dated mileage log showing start point, end point, and business purpose.
Do I need to register for Self Assessment for both platforms?
You register once. A single Self Assessment return covers all self-employment income. If total gross earnings across all platforms exceed £1,000, register by 5 October after the tax year ends.
Will HMRC know about my Deliveroo and Uber Eats earnings?
Yes. Both platforms report rider and driver earnings to HMRC under DAC7 rules, which took effect from January 2024. HMRC cross-references this data with your Self Assessment return.
What expenses can I claim for delivery work?
Mileage (45p/mile car, 20p/mile bicycle), insulated bags and equipment, business proportion of your phone bill, insurance, and accountancy costs. Expenses must be wholly and exclusively for business use.
Tax compliance specialist since 2017. Helped 5,000+ freelancers and self-employed workers navigate HMRC Self Assessment and UK gig economy tax rules.