GST for Uber and Uber Eats Drivers in NZ
By Yugraj Singh Mahil CA
Since 1 April 2024, apps like Uber and Uber Eats collect GST on rides and deliveries for you. What that means depends on whether you are GST-registered.
What changed in April 2024
Inland Revenue's "listed services" rules cover ride-sharing and food and beverage delivery provided through an online marketplace, such as an app. The app now collects and returns GST on each ride or delivery. The rules don't apply if a business hires you directly as an employee or contractor.
If you are not GST-registered
You must give the app your name, IRD number and GST status.
The app collects 15% GST, pays 6.5% to Inland Revenue and passes 8.5% to you as a flat-rate credit.
The flat-rate credit is yours to keep. Inland Revenue says it's your choice whether to treat it as assessable income in your tax return.
If you are GST-registered
Tell the app you are GST-registered, and update it if that changes.
Report your app rides or deliveries as zero-rated in your GST return. You can still claim GST on related costs.
If you receive a flat-rate credit while registered, you must return it through a debit adjustment in your GST return. Keeping it may lead to penalties.
Should you register for GST?
It depends on your total turnover, your costs and any other business activity, including future plans such as buying a truck. We can work through the numbers with you before you decide.
Taxi drivers who don't use an app
If you take fares directly, for example as a taxi owner-driver, the app rules don't apply. The normal GST rules do, including registration once your turnover passes the GST threshold.
Not sure where you stand? Talk to us on 021 0234 6659, email ysm@yugrajca.co.nz, or see our accounting for Uber, taxi and delivery drivers.
General information only, based on Inland Revenue guidance as at October 2026. Not advice for your situation.
