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Ride-sharing, sometimes referred to as ride-hailing or ride-sourcing, is an ongoing arrangement where:

  • you, a driver, make a car available for public hire for passengers
  • a passenger uses a third-party online marketplace (also known as a digital platform), such as a website or an app, to request a ride, for example, Uber, Zoomy or Ola
  • you use the car to transport the passenger for a fare.

Ride-sharing fares paid to you are taxable income. You may also have to pay goods and services tax (GST) on your ride-sharing income.

For income tax you must:

  • have an IRD number
  • include the gross fare income you earn in your income tax return
  • only claim expenses directly relating to you providing a ride-sharing sevice
  • keep records of all your income and expenses.

For GST you must:

  • have an IRD number
  • register for GST if you have earned or will earn more than $60,000 from all taxable activities including gross fares in any 12-month period
  • pay GST on the full fare
  • only claim expenses for the amount of time you provide a ride-sharing service
  • keep records of all your income and expenses.
Last updated: 20 Nov 2023
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