Ride-sharing or food and beverage delivery services

Ride-sharing is sometimes referred to as ride-hailing or ride-sourcing. Food and beverage delivery is the transportation of these items and does not include the supply of the food and beverages themselves.

Tax guide for the taxi and shuttle industries IR135 2024 (PDF 1MB) Download guide

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Ride-sharing and food and beverage delivery Fares and fees paid to you from ride-sharing and food and beverage delivery services are taxable income. You may also have goods and services tax (GST) obligations.
Income and expenses Know what income you need to declare and find out about the expenses you can and cannot claim, including situations where you are using your personal vehicle for ride-sharing and food and beverage delivery services.
GST on fares, delivery fees and expenses GST-registered ride-sharing drivers or food and beverage deliverers need to file GST returns. The fares or delivery fees are included as zero-rated supplies. You can claim GST on your costs.