Rideshare Driver

Tax guidance for Uber, Free Now, and private hire drivers in Ireland.

Allowable Expenses

• Vehicle Running Costs — Use Revenue's approved mileage rate (€0.2774/km for cars) or actual costs — fuel, servicing, tyres, insurance, and NCT.
• Vehicle Cleaning — Car washing and valeting to maintain a professional standard for passengers.
• Licensing Fees — PSV driver licence, NTA small public service vehicle (SPSV) licence, and annual renewal fees.
• Platform Commission — Commission deducted by Uber, Free Now, or other platforms from your fares is fully deductible.
• Phone & Sat Nav — Business-use proportion of your smartphone and data plan used to accept rides and navigate.
• Insurance — SPSV (taxi/hackney) insurance — more expensive than personal cover but fully deductible.

Tax Tips

• NTA SPSV licence and PSV driver licence fees are required by law and fully deductible as professional licence costs.
• Tips received from passengers are taxable income — declare all tips on your Form 11.
• Revenue's Pay & File deadline is 31 October (or mid-November via ROS) — set money aside monthly to avoid a year-end cash shock.
• Keep a daily trip log — Revenue expects contemporaneous records for mileage and income claims.

Frequently Asked Questions

Are tips from passengers taxable in Ireland?

Yes. All tips — whether via the app, card, or cash — are taxable trading income and must be declared on your Form 11.

How do I report income from multiple rideshare apps (Uber + Free Now)?

Combine all income from all platforms into a single self-employment income figure on your Form 11. Revenue does not require separate reporting per platform.

What licence do I need to drive for Uber in Ireland?

You need an SPSV (Small Public Service Vehicle) licence issued by the National Transport Authority (NTA). The licence costs and renewal fees are fully deductible as professional licence costs.

Can I claim a PRSA pension contribution as a rideshare driver to reduce my tax?

Yes. Self-employed individuals can contribute to a PRSA and receive income tax relief at their marginal rate (20% or 40%). PRSI and USC still apply on pension contributions, but income tax savings can be significant — especially for drivers earning above the 40% threshold.