2025 Uber & Delivery Driver Tax Deduction Guide (NZ)

Maximise Your Deductions and Reduce What You Owe

At 93 Accounting, we’ve worked with hundreds of rideshare and delivery drivers across New Zealand. The most common question we hear is: “How much tax will I have to pay?”

Here’s the good news — claiming business expenses is the best way to lower your tax bill. In this guide, we’ll show you what expenses you can claim if you drive for Uber, DiDi, or do deliveries.

Common Deductions You Can Claim

These are the typical costs drivers can claim on their tax return:

Vehicle Costs

You can claim your vehicle expenses using either:

• The per km method (Claim business costs simply based on your KM's driven),

OR The actual cost method, which includes:

• Fuel

• Repairs and maintenance

• Tyres

• WOF and registration

• Insurance

If you use the vehicle for both personal and business purposes, you'll need to work out the business-use percentage. We can help with this.

Phone & Internet

You can claim part of the cost of:

• Your mobile phone bill

• Mobile data

• Home internet (especially if you use it for logging earnings, uploading receipts, or emailing customers) If you also use these services personally, you’ll need to claim only the business-use portion.

Home Office

If you use part of your home to manage your driving work, you may be able to claim a share of your:

• Rent or mortgage interest

• Power

• Internet

• Rates

We usually calculate this based on how much of your home is used and how often.

Assets Over $1,000

Expensive items used for work must be depreciated over time. This includes:

• New phones

• Laptops or tablets

• Dashcams

• Major car upgrades (like replacing the transmission)

We handle the depreciation calculations for you each year.

Uber, Didi & Platform Fees

You can claim:

• Uber service fees

• DiDi commissions

• Booking or airport fees

• Costs of third-party platforms you use

These are all considered direct business expenses.

Other Deductible Costs

Additional work-related expenses include:

• Parking (while working)

• Car washes, cleaning products, and detailing items

• Bank fees (if you use a separate business account)• Phone mounts or chargers

• Road tolls

• Accounting or tax preparation services

• Work tools and accessories (chargers, safety gear, dashcams)

• App or software subscriptions (like logbooks or Spotify for customers)

Bonus: Our Smart Expense Tracker scans your bank statements and highlights deductions you may have missed. Then, a real accountant reviews them for accuracy.

ACC Levies

If you're self-employed, you’ll receive an ACC invoice — and yes, these levies are tax deductible. Keep your invoice and claim the amount on your return.

Business Loan Interest

If you took out a loan for your business (for example, to buy a vehicle), the interest on that loan is tax deductible. We’ll help you work out what part of the interest applies.

How to Track These Expenses

Good records mean bigger claims and less stress at tax time. Here's what we recommend:

• Use a separate bank account for work income and expenses

• Save digital receipts or photos of expenses

• Keep a logbook or GPS record if claiming actual car costs

• Use a spreadsheet or expense tracking app

• Or just use our Smart Expense Tracker — we scan and check everything for you

What If I Didn’t Track Anything?

Don’t worry — we help lots of drivers in the same situation.

Here's what we do:

• Review your bank statements to find expenses

• Use your Uber/Didi summaries to get your earnings and fee info

• Ask you a few simple questions to rebuild your profile

• Use our Smart Tracker and review the results before filing

It’s not perfect, but it’s way better than claiming nothing.

What If You Can’t Afford to Pay Tax Right Now?

If you owe tax but can’t pay right away, IRD offers some options:

• Set up a payment plan to pay in monthly instalments

• Apply for help through your myIR account

• In special cases (like financial hardship), IRD may reduce the interest charged

We help our clients apply for these plans and talk to IRD on their behalf.

Final Tip

IRD is paying more attention to underclaimed and overclaimed expenses. Getting this right is important.

At 93 Accounting, we help with:

• Our Smart Expense Tracker

• Unlimited advice through your subscription

• A Final Say Tax Review before we file your return

Want help with your tax return?

We take care of everything — income tax, GST, IRD letters, ACC, and more.

Book your return today at https://www.93accounting.com/nz-uber-courier

or call 021 449 298