Gig Workers Guide: Income, Expenses & Tax Compliance

Over 150 million people globally earn through gig platforms — across every continent, in every currency, on Uber, Bolt, DoorDash, Deliveroo, Grab, and inDrive. This guide breaks down what you actually keep after platform fees, vehicle costs, and tax — and what tax authorities worldwide already know about your income.

Quick Answer: What Do Gig Workers Actually Keep?

Full-time gig workers globally keep 45–65% of gross platform earnings after fees, vehicle costs, and tax.

• North America: A full-time Uber driver earning $60,000 gross keeps approximately $32,000–$38,000 after expenses and federal tax.
• Europe: A UK Deliveroo rider earning £40,000 gross keeps approximately £24,000–£28,000 after costs and tax.
• Africa: A Nigerian Bolt driver earning ₦5,000,000 gross keeps approximately ₦3,200,000–₦3,800,000.
• Asia Pacific: An Australian Uber driver earning AUD $60,000 gross keeps approximately AUD $36,000–$42,000.

The single biggest variable — after location — is whether you claim the mileage rate or actual vehicle expenses, and whether you correctly report gross fares rather than net deposits.

Income Breakdown: What Platforms Pay and Report

Understanding how platform income is calculated is the foundation of correct reporting.

Ride-hailing and food delivery do not work the same way, and it changes what your gross is.

On ride-hailing, the platform takes a commission out of the fare the passenger paid. As at September 2026 that was around 25–30% on Uber, 20% on Bolt per its own driver guide, and roughly 8–10% on inDrive as reported. Your gross is the fare; the commission is a deductible cost.

On food delivery — DoorDash, Deliveroo, Uber Eats, Instacart, Grubhub — you are generally paid a delivery fee plus tips rather than a share of the order. The platform's commission is charged to the restaurant, not deducted from you, so the figures often quoted for those platforms (15–30%) are merchant-side rates and are not a deduction from your pay. What you are paid is usually already your gross.

That distinction matters at tax time: on a ride you have a deduction to claim that is invisible in your payout summary, and on a delivery you generally do not. Check your own statements rather than assuming, because platforms change these and some do deduct fees from couriers.

The gross fare trap is the most common and costly error. A $50 passenger fare pays you $35–$38. The platform reports the full $50 to your tax authority. You must report $50 gross and deduct the commission — not simply report $35. This is not optional — it is a legal requirement in every jurisdiction where platforms now report income to tax authorities. The Uber platform transparency breakdown covers the full fee structure and reporting mechanics.

Peak hours (5pm–10pm weekdays, all day weekends) produce 1.5x–2x higher earnings per hour across all major markets. Multi-platforming — Uber plus Bolt, Uber Eats plus DoorDash — increases weekly earnings by 20–35% for drivers who switch based on demand.

Full-time gross income ranges by continent (before fees and tax):

• North America: $45,000–$75,000 USD
• Europe: £28,000–£55,000
• Africa — Nigeria: ₦3,600,000–₦7,200,000 | Kenya: KES 600,000–1,200,000
• Asia Pacific: AUD $45,000–$70,000 | India: ₹300,000–₹600,000
• Latin America — Brazil: R$36,000–R$72,000

Deductible Expenses: What You Can Claim

Claiming every legitimate expense is the most direct way to reduce your tax bill. These are the categories available in every major jurisdiction.

Vehicle costs are the largest deduction available to gig workers. In North America, you choose between the IRS standard mileage rate (70¢/mile US, 70¢/km Canada) or actual vehicle expenses. In the UK, HMRC approves 45p/mile for the first 10,000 business miles then 25p. In the EU, Africa, Asia, and Latin America, no flat mileage rate applies — actual vehicle expenses are deductible at the business-use proportion.

Full deductible expense categories:

• Mileage or actual vehicle costs — fuel or EV charging, maintenance and repairs (tyres, oil, brakes), vehicle insurance at commercial or hire-and-reward level
• Platform commissions and fees — deductible only if gross fares are reported as income first
• Phone plan and mobile data — typically 70–90% business use for full-time gig workers
• Equipment — phone mount, dash cam, insulated delivery bags, helmets, high-visibility gear
• Tolls and parking incurred during gig shifts — deductible even when reimbursed by the platform
• Professional services — accountant fees, tax preparation costs

Tax Obligations by Region

North America

United States: Independent contractor. Self-employment tax is 15.3% on net profit — this is in addition to income tax and is the figure that surprises most new gig workers. Quarterly estimated payments due April 15, June 15, September 15, January 15.

Canada: Self-employed. T2125 Statement of Business Income. CPP contributions at 11.9% on net self-employment income. HST/GST registration required above CAD $30,000 annual revenue.

Europe

United Kingdom: Self-employed. Self Assessment. Class 4 NI 6% on profits £12,570–£50,270, 2% above. Payments on account January 31 and July 31. Making Tax Digital for Income Tax quarterly updates required from 6 April 2026 for qualifying income over £50,000, from 6 April 2027 for over £30,000, and from 6 April 2028 for over £20,000 — qualifying income being self-employment and property income combined, measured gross. See our Making Tax Digital hub. DAC7: all platforms report UK earnings to HMRC from January 2024.

EU (Germany, France, Netherlands, Spain, Portugal): DAC7 applies across all 27 member states — platforms report earnings to national tax authorities automatically. Social contributions 14–22% on top of income tax. Germany: Freiberufler or Gewerbe registration required. France: auto-entrepreneur regime up to €83,600 (2026–2028).

Africa

Nigeria: Taxable under the Nigeria Tax Act 2025, in force 1 January 2026. The consolidated relief allowance was abolished: the first ₦800,000 of annual income is now taxed at 0%, and rent relief of the lower of ₦500,000 or 20% of annual rent paid is deductible. Data-sharing by the Nigeria Revenue Service (renamed from FIRS on 1 January 2026) with platforms expanding. Our Nigeria platform income tax guide covers this in full. Since Uber discontinued its Nigerian operations on 2 September 2026, drivers choosing between the remaining platforms may find Bolt vs inDrive useful.

Kenya: Taxable under Income Tax Act. Digital Service Tax 1.5% on platform transactions. Monthly instalment tax required.

Ghana: Taxable under Income Tax Act 2015.

Asia Pacific

Australia: Self-employed. GST registration mandatory once annual income exceeds AUD $75,000. Mileage rate 85¢/km up to 5,000km (ATO cents-per-km method).

India: Taxable as business income under Income Tax Act. ITR filing due July 31. TDS may apply on platform payments. Actual vehicle expenses deductible.

Latin America

Brazil: MEI regime up to R$81,000 annual, simplified monthly contributions. Above cap: autônomo with progressive IRPF rates. Annual IRPF declaration due April 30.

Mexico: Autónomo. CFDI digital receipts required for all income. SAT enforcement of platform economy income increasing since 2022.

What Tax Authorities Already Know About Your Income

This is the most important section for gig workers who have been reporting net deposits.

Since January 2024, Uber, Bolt, Deliveroo, DoorDash, and every major gig platform operating in the EU and UK is legally required to report annual earnings — gross fares, not net payouts — directly to national tax authorities under DAC7. HMRC and every EU national tax authority receive this data independently of whether you file a return.

In the US, the 1099-K reports gross platform earnings. In Australia, the ATO receives platform data through its sharing economy reporting framework. In Nigeria, NRS data-sharing agreements with platform operators are expanding.

If you have been reporting net bank deposits, the gap between what you filed and what the platform reported already exists on record. The earlier this is corrected, the lower the penalty risk in every market. The 1099-K guide for platform earners covers what changed in 2025/2026 and what drivers need to do regardless of threshold.

Business Structure Options

Sole Proprietor / Self-Employed

Advantages: No registration cost. Tax on net profit only. All deductions available immediately. Simplest setup in every jurisdiction. No payroll obligations.

Disadvantages: North America: full SE tax or CPP on all net profit. Europe: no salary or dividend split. No legal separation of personal and business assets.

Best for: North America gross income below $60,000 USD or CAD $80,000. Europe below £50,000 or €60,000. Africa below ₦6,000,000. Part-time or seasonal gig work.

LLC (US) / Ltd (UK) / Registered Business

Advantages: North America: S-Corp election reduces SE tax above approximately $60,000 net profit — SE tax only on salary, not distributions. Europe: salary plus dividends reduces NI and social contributions above £50,000 or €60,000 profit. Legal asset separation.

Disadvantages: Registration and annual compliance costs. Payroll setup required for US S-Corp. UK Ltd: corporation tax filing plus annual accounts. More complex bookkeeping across multiple platforms and currencies.

Best for: North America net profit consistently above $60,000–$80,000. Europe profit consistently above £50,000. Africa and Asia and Latin America: operating multiple vehicles or building a logistics business with staff.

Key Deduction Rules by Region

Cannot deduct in any market: Personal vehicle use. Fines and penalties. Non-protective clothing. Commuting to a fixed base.

Universal rule: Report all income regardless of whether a platform reporting form was received.

North America — Schedule C: Standard mileage 70¢/mile or actual vehicle expenses. Platform fees. Phone and data. Equipment. Half of SE tax paid. Self-employed health insurance. Retirement contributions up to $69,000 (2025).

UK — Self Assessment: Mileage 45p/mile first 10,000 then 25p or actual vehicle costs. Platform fees. Hire-and-reward insurance. Phone and data. Equipment. Use of home (£6/week flat rate or actual apportioned costs).

Nigeria — Nigeria Tax Act 2025: Actual vehicle expenses. Platform fees. Equipment. Rent relief on rent you pay, at the lower of ₦500,000 or 20% of annual rent. Pension contributions.

Australia: Mileage at the ATO cents-per-km rate — 91¢/km for the 2026–27 income year, up from 88¢ — capped at 5,000km or actual vehicle costs. Platform fees. Phone and data. Equipment. Income protection insurance.

Filing

Filing deadlines, forms and methods differ by country, change from year to year, and depend on your own circumstances. We do not publish them here, because a date that is right for one country and one type of earner is wrong for another — and a reader who acts on the wrong one pays for it.

Use your tax authority's own filing service, or a qualified accountant or tax adviser in your country. They will tell you what applies to you.

What PlatformTaxHub does is the step before that: consolidating what you actually earned across every platform, separating gross from fees, and converting currencies — so the figure you take to your accountant or type into a filing service is one you can trust. It does not file anything on your behalf.

Platform fees change without notice. The fee figures in this article were checked in September 2026 and are used as worked examples, not as current rates. For what a platform charges today, see Uber, Bolt, DoorDash.

Tax rates and thresholds change every tax year. The 2026/27 UK, 2026 US, Nigeria Tax Act 2025 figures here were checked in September 2026; for the current position see gov.uk income tax and self-employed NI and IRS self-employment tax and the Federal Inland Revenue Service. General information, not advice on your own return.