In Ireland, delivery drivers for platforms like Deliveroo, Just Eat, and Uber Eats are generally classified as independent contractors (self-employed), not employees. This means you are responsible for registering with Revenue, filing an annual tax return (Form 11), paying your own income tax, USC, and Class S PRSI.
Delivery Driver Tax Calculator Ireland 2026
Working for Deliveroo, Just Eat, or another platform? Calculate your tax bill after expenses. 2026 self-employed rates.
Delivery driver tax basics
- You are self-employed — Class S PRSI (4%)
- No PAYE credit: slightly higher tax than salaried workers
- Deduct: fuel, insurance, maintenance, phone, equipment
- File Form 11 by 31 October each year
- Set aside 25–30% of net earnings for tax
Calculate Your Tax as a Delivery Driver
Your Delivery Driver Tax Breakdown
Total Earnings
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Total Expenses
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Taxable Profit
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Income Tax
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USC
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PRSI (Class S)
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Total Tax Due
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Net Earnings After Tax
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Effective Tax Rate
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Expenses must be wholly and exclusively for business. You can only deduct the work-related proportion of mixed costs (car, phone). Keep all receipts. If in doubt about what qualifies, ask a tax adviser.
Frequently Asked Questions
Common allowable expenses for delivery drivers include: fuel costs, vehicle maintenance and repairs, insurance (proportion used for work), motor tax (proportion), phone costs used for work, delivery bags and equipment, and accounting/tax preparation fees. You can only deduct the work-related proportion of vehicle costs.
If your income from delivering goods exceeds €80,000 in a 12-month period, you must register for VAT. Most delivery drivers earn below this threshold and are not required to register. However, once you are registered for any business reason, all income must be declared.
You must register for income tax with Revenue using the TR1 form (available through myAccount or ROS). You should register as soon as you begin self-employed work. Failure to register within 30 days of starting self-employment can result in penalties.
Yes, but only the proportion of motor use that relates to your delivery work. If you use your car 60% for deliveries and 40% for personal use, only 60% of total motor costs are deductible. Keep records of your mileage, fuel receipts, and dates of business trips.
No. In Ireland, platforms like Deliveroo and Just Eat typically provide earnings summaries through their driver app but they do not submit tax information to Revenue on your behalf. You are responsible for declaring all your earnings, including tips, to Revenue.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — Gig economy workers
Revenue guide for gig economy workers including platform drivers.
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Revenue.ie — Motor expenses
Guidance on claiming motor vehicle expenses.
Need an exact calculation?
IrishTaxTools provides estimates. D’Emilia Accounting can review your complete circumstances and provide professional assistance with Irish tax, payroll, VAT, bookkeeping and compliance.