Deliveroo riders are self-employed and pay income tax at 20% and Class 4 NI at 6%. On £25,000 gross income: approximately £741 NI + £2,486 income tax = £3,227 total tax. Set aside £807 per quarter. Bicycle mileage: 20p/mile. Class 2 NI abolished April 2024.
Estimate your income tax and National Insurance as a Deliveroo rider in 60 seconds. Bicycle mileage at 20p/mile, correct Class 4 NI at 6%. Free, no signup.
Total paid to you by the platform before any deductions.
Phone, equipment, insurance — business proportion only.
Deliveroo riders
Deliveroo riders are classed as self-employed and must register for Self Assessment with HMRC if earnings exceed £1,000 in a tax year. You pay income tax at 20% on profits between £12,570 and £50,270, and Class 4 NI at 6% on the same band. Class 2 NI was abolished from April 2024.
Most Deliveroo riders deliver by bicycle. HMRC allows 20p per mile by bicycle, 24p by motorbike, and 45p by car (first 10,000 miles). Keep a mileage log — date, destination, and distance — for every delivery shift.
HMRC rates 2025/26
| Income band | Income Tax | Class 4 NI |
|---|---|---|
| Up to £12,570 | 0% | 0% |
| £12,571 – £50,270 | 20% | 6% |
| £50,271 – £125,140 | 40% | 2% |
| Above £125,140 | 45% | 2% |
Class 2 NI abolished April 2024. Class 4 reduced from 9% to 6% April 2024.
Common questions
Estimates based on HMRC 2025/26 rates. General guidance only — not financial, tax, or legal advice.
Your actual liability may differ. Consult a qualified accountant for personalised advice. Verify rates at gov.uk.