Worked example
These are example figures, not typical earnings: a rider on a petrol motorbike who earned £18,000 from Deliveroo over 46 weeks, riding 9,000 delivery miles (10,000 in total) in 1,100 hours, in 2026/27, living in England. Change the figures in the calculator above to your own; how the calculator works explains each step.
| Paid by Deliveroo | £18,000.00 |
|---|---|
| Real costs (fuel, insurance, repairs, other) | £2,101.45 |
| Claimed for tax using the HMRC mileage rate | £2,410.00 |
| Taxable profit | £15,590.00 |
| Income Tax | £604.00 |
| Class 4 National Insurance | £181.20 |
| Put aside each week | £17.07 |
| Take-home after costs and tax | £15,113.35 |
| Real hourly rate (apps paid £16.36) | £13.74 |
Riding a bicycle or e-bike
HMRC's flat mileage rates for the self-employed list cars, vans and motorcycles only, so cyclists claim actual costs instead: repairs and parts, a bike bought for the work, delivery bags and kit, insurance and the work share of your phone. If those come to less than £1,000, the £1,000 trading allowance may be better. The calculator compares both.
Motorbike or scooter
On a motorbike you can claim 24p a mile instead of your real fuel, insurance and repair costs. Fuel is cheap per mile on a small bike, so the mileage rate often beats actual costs, but check with your own figures.
Not sure whether the mileage rate or actual costs is better for you? Mileage allowance vs actual costs compares them with worked examples. If you deliver for more than one app, the multi-app calculator shows which one pays best after costs.
Expenses Deliveroo riders can claim
You can claim costs that are only for your delivery work, and the work share of anything you also use privately. GOV.UK's list of allowable expenses covers the rules. Typical costs:
- Repairs, parts, tyres and servicing for your bike or motorbike
- Fuel for a motorbike or scooter (actual costs only, not with the mileage rate)
- Insurance that covers delivery work, or its work share
- A thermal delivery bag, and protective kit such as a helmet and hi-vis
- The work share of your phone and mobile data
You can't claim fines, personal driving, or travel between home and work. Work clothing only counts if it's a uniform or protective kit (see clothing expenses). If you use the £1,000 trading allowance, you can't claim any expenses at all.
When you pay
- Register for Self Assessment by 5 October after the end of your first tax year of delivering.
- File online and pay by 31 January. For 2026/27 that's 31 January 2028.
- Payments on account: if your bill is £1,000 or more, HMRC usually asks for two advance payments towards next year's bill, each half of this year's, on 31 January and 31 July.
In the worked example the 2026/27 bill is £785.20, under the £1,000 limit, so it's all due by 31 January 2028. Dates: Self Assessment deadlines and payments on account.
Making Tax Digital
Making Tax Digital for Income Tax means keeping digital records and sending HMRC quarterly updates. It depends on your gross self-employment and property income (before expenses); pay from a job doesn't count.
- Over £50,000 in 2024/25: from 6 April 2026
- Over £30,000 in 2025/26: from 6 April 2027
- Over £20,000 in 2026/27: from 6 April 2028
In the worked example, £18,000 from Deliveroo is under all three limits, so Making Tax Digital wouldn't apply yet. Check with GOV.UK's eligibility guide.
What Deliveroo says
- Deliveroo says it must report riders' tax details and earnings to the tax authorities in the UK, and sends riders a report by email and in the app. Source: Deliveroo Rider Support: Reporting Rules for Digital Platforms
- Deliveroo riders can use a registered substitute. Source: Deliveroo Riders
- Platforms report to HMRC each year, but GOV.UK says that doesn't by itself mean you owe tax; your tax return covers 6 April to 5 April. Source: GOV.UK: selling goods or services on a digital platform
Platform details checked 31 October 2026. Platforms change their terms, so check your own agreement.
Common questions
Does Deliveroo take tax off my pay?
No. Riders work as self-employed, so Deliveroo pays you without taking off Income Tax or National Insurance. You work out what you owe and pay it through Self Assessment, which is why it helps to put some aside every week.
Do I need to register for Self Assessment if I only deliver part-time?
If your gross income from self-employment is £1,000 or less in a tax year, the trading allowance means you usually don't need to tell HMRC. Above that, you'll normally need to register for Self Assessment by 5 October after the tax year ends and file a return by 31 January.
Can I claim the mileage rate on a bicycle?
HMRC's simplified mileage rates for the self-employed cover cars, vans and motorcycles. For a bicycle you claim your actual costs, or the £1,000 trading allowance if that's more.
Are tips and boosts taxable?
Yes. Tips, boosts and incentives are part of what you earn from delivering, so include them in your earnings. Tax is worked out on your profit after costs, not on each payment.
Does Deliveroo tell HMRC what I earn?
Since 1 January 2024, digital platforms have had to collect sellers' details and report their income to HMRC each year under the reporting rules for digital platforms. GOV.UK says a platform reporting your details doesn't automatically mean you owe tax, and that you should work out your income for the tax year (6 April to 5 April), so add up your own statements for those dates.