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

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.