Uber Eats drivers are self-employed and pay income tax at 20% and Class 4 NI at 6%. On £28,000 gross income: approximately £921 NI + £2,886 income tax = £3,807 total tax. Set aside £952 per quarter. Car mileage: 45p/mile. Register for Self Assessment if earnings exceed £1,000.
Estimate your income tax and National Insurance as an Uber Eats driver in 60 seconds. Car mileage at 45p/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.
Uber Eats drivers
Uber Eats delivery partners are self-employed and must complete a Self Assessment tax return if earnings exceed £1,000 per year. You pay income tax at 20% on taxable profits between £12,570 and £50,270, plus Class 4 NI at 6%. Class 2 NI was abolished from April 2024.
Most Uber Eats drivers use a car or motorbike. HMRC's Approved Mileage Rate is 45p per mile by car for the first 10,000 business miles, then 25p. By motorbike it is 24p per mile.
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.