Delivery Driver

Everything Deliveroo, Uber Eats, and courier drivers need to know about Irish tax.

Allowable Expenses

• Mileage — Claim Revenue's approved rate of €0.2774 per km for cars (or €0.2023 for motorcycles). Keep a detailed mileage log.
• Thermal Bags & Equipment — Insulated delivery bags, phone mounts, and bicycle accessories used for deliveries.
• Phone & Data — The business-use proportion of your mobile phone and data plan used to receive and navigate orders.
• Vehicle Maintenance — Repairs, servicing, and tyre replacement on the vehicle used for deliveries — claim the business proportion.
• Insurance — Hire and reward (courier/food delivery) insurance — required by law and fully deductible.
• Platform Fees — Any commission deducted by Deliveroo, Uber Eats, or other platforms is an allowable deduction.

Tax Tips

• Revenue's approved mileage rate covers all car running costs — do not also claim petrol, oil, or servicing if using this method.
• Deliveroo and Uber Eats classify you as self-employed — register with Revenue, get a tax number, and file Form 11 each year.
• PRSI Class S contributions (4%) give you access to Jobseeker's Benefit for the Self-Employed after sufficient contributions.
• If you earn under the exemption threshold, you may pay no income tax — but you still must register and file with Revenue.

Frequently Asked Questions

Do platforms like Deliveroo deduct tax in Ireland?

No. Deliveroo, Uber Eats, and similar platforms treat you as self-employed and pay you gross. You are responsible for paying income tax, PRSI, and USC via your Form 11. No tax is deducted at source.

How do I calculate mileage deductions in Ireland?

Revenue publishes approved mileage rates for business travel. For a car, the rate is approximately €0.34–0.44 per km depending on engine size. Keep a mileage log recording the date, route, and business purpose of each journey.

What insurance do I need for delivery work in Ireland?

Standard car insurance does not cover commercial delivery work. You need hire and reward insurance for food or parcel delivery. The premium is a deductible business expense.

Does Revenue receive income data from Deliveroo and other platforms in Ireland?

Yes. EU digital platform reporting rules (DAC7) require platforms to report Irish gig worker income to Revenue annually. Your declared income must match what platforms report — Revenue will investigate discrepancies.