Food Delivery Driver

Tax guide for New Zealand Uber Eats, DoorDash, and food delivery gig workers

Allowable Expenses

• Vehicle running costs — Fuel, tyres, maintenance — business proportion
• App phone costs — Phone data plan used for delivery apps
• Insulated delivery bag — Required equipment for food delivery
• Vehicle insurance — Including any rideshare/delivery extension required
• Safety gear — High-vis, helmet for bike or scooter deliveries

Tax Tips

• Your vehicle costs during active delivery time are deductible — logbook is essential
• Insulated delivery bags and equipment are 100% deductible business expenses
• Platform fees deducted from your earnings reduce your gross income
• Major platforms like Uber Eats and DoorDash report contractor payments to IRD — declare all income on your IR3

Frequently Asked Questions

How does a NZ food delivery driver file their IR3?

As a self-employed contractor, all your food delivery income (including tips) must be declared on your IR3. You can deduct allowable business expenses including vehicle costs, phone costs, and delivery equipment to reduce your taxable profit.

Do food delivery platforms report my income to IRD?

Yes. Major platforms like Uber Eats and DoorDash are required to report contractor payments to IRD. Your income will be visible to IRD, so it is essential to declare all platform earnings on your IR3.

Can I claim vehicle costs if I deliver by bicycle or e-scooter?

Yes. Running costs for bicycles or e-scooters used for delivery — including maintenance, repairs, and charging costs — are deductible business expenses. Keep receipts for servicing and parts.

How do NZ food delivery drivers handle GST if they also do Uber rides?

Rideshare services (Uber, Ola) are GST-taxable from the first dollar, so you must register for GST immediately. Food delivery (Uber Eats, DoorDash) through an electronic marketplace may also have GST applied by the platform — check whether the platform remits GST on your behalf before adding it yourself.