How Uber Eats Taxes Work in 2026
Uber Eats couriers are independent contractors, so no tax is withheld from your payouts. You report your income and expenses on Schedule C, pay self-employment tax of 15.3% on 92.35% of your net profit, and pay federal and any state income tax on top. The IRS expects estimated payments during the year, and this calculator turns your numbers into a quarterly set-aside.
Many Uber Eats drivers also take Uber rides or work for other apps with the same car. For tax purposes that is a single business with a single net profit, so the combined number is the one that sets your self-employment tax and your tax bracket. If you deliver without a car, ask a tax professional how to deduct your equipment costs, and enter 0 miles.
Mileage deduction = (Jan–Jun miles × $0.725) + (Jul–Dec miles × $0.76)
Self-employment tax = Net profit × 92.35% × 15.3% (12.4% Social Security up to $184,500 + 2.9% Medicare)
Income tax = 2026 brackets on (Net profit − ½ SE tax − Standard deduction − QBI deduction)
Quarterly set-aside = (SE tax + Federal tax + State tax) ÷ 4
1099-NEC vs. 1099-K: Which Form Will You Get?
| Form | What it reports | Reporting threshold | What to do |
|---|---|---|---|
| Form 1099-NEC | Payments to you for services as an independent contractor | The IRS instructions set a $2,000 minimum for payments made in 2026 | Report all of your income on Schedule C, even if you receive no form |
| Form 1099-K | Payments received through payment cards or third party networks, shown as gross amounts | Federally, more than $20,000 and more than 200 transactions; some states use lower limits | It shows gross amounts, so deduct fees and expenses separately |
Thresholds and state rules change, so treat the table as a guide and confirm with your platform and the IRS pages above. Whether or not a form arrives, your net profit is taxable and belongs on Schedule C.
The 2026 Split Mileage Rate
The IRS changed the standard mileage rate part-way through 2026. You apply the rate for the date you drove each mile, so this page lets you enter your first-half and second-half miles separately.
| Period | Rate per business mile | Source |
|---|---|---|
| January 1 – June 30, 2026 | 72.5¢ | IRS Notice 2026-10 |
| July 1 – December 31, 2026 | 76¢ | IRS Announcement 2026-11 |
What You Can Deduct
| Expense | How it works |
|---|---|
| Delivery miles | Standard mileage rate: 72.5¢ (Jan–Jun) and 76¢ (Jul–Dec) in 2026. Do not also deduct gas or repairs for the same car. |
| Insulated bags and a phone mount | Equipment you use for deliveries is generally deductible. |
| Phone plan | Only the business-use share of the cost. |
| Parking and tolls | Deductible on top of the standard mileage rate when they are for deliveries. |
| Platform fees | If a Form 1099-K shows gross amounts that include fees you never received, deduct the fees separately. |
Worked Example: Uber Eats Earnings of $22,000
Scenario: a single Uber Eats courier in Texas with $22,000 of earnings, $700 of other expenses and 14,000 business miles (7,000 before July and 7,000 after). No other income.
- Mileage deduction: 7,000 × $0.725 + 7,000 × $0.76 = $10,395.
- Net profit: $22,000 − $10,395 mileage − $700 other expenses = $10,905.
- Self-employment tax: $10,905 × 92.35% × 15.3% = $1,541.
- Federal income tax: after half of the SE tax and the $16,100 standard deduction, $0. (Texas, no state income tax.)
- Quarterly set-aside: $1,541 ÷ 4 = about $385, roughly 7% of gross earnings.
Related Tools and Guides
Use these pages to go further: the Complete Gig Worker Tax Guide for 2026, the Multi-Platform 1099 Tax Calculator, the Quarterly Estimated Tax Deadline Calculator, the Mileage Deduction Calculator, or the Uber Driver Tax Calculator. Uber Eats is one of several gig income streams for many workers, so the multi-platform calculator adds them together, with state versions for California, New York, Texas and Florida. Comparing delivery with rideshare? Read DoorDash vs. Uber Taxes. To stop missing deductible miles, see the best mileage tracking apps for gig workers.
Frequently Asked Questions
It depends on your net profit, not your gross Uber Eats pay. You owe self-employment tax of 15.3% on 92.35% of net profit, plus federal income tax (and state tax where it applies) after the standard deduction. In the example above, a courier with $22,000 of earnings, 14,000 delivery miles and $700 of other expenses has a net profit of $10,905 and should set aside about $385 per quarter, roughly 7% of gross earnings. Your own numbers will differ.
Platforms typically report contractor earnings on Form 1099-NEC or 1099-K depending on your gross volume and state thresholds; check your platform dashboard for official documents. For payments made in 2026 the IRS instructions set a $2,000 minimum for Form 1099-NEC, and the federal Form 1099-K threshold is more than $20,000 and more than 200 transactions, though some states use lower limits. A Form 1099-K can show gross amounts that include fees you never received, so reconcile it against your Uber tax summary and deduct the fees.
The IRS standard mileage rate for 2026 is 72.5 cents per mile for January 1 through June 30 (IRS Notice 2026-10) and 76 cents per mile for July 1 through December 31 (IRS Announcement 2026-11). Enter your first-half and second-half miles separately and this calculator applies the right rate to each.
Add the earnings from both in the calculator and enter your combined business miles once. Self-employment tax is based on your total profit, so combining gives the number that matters for your quarterly payments. Keep a single mileage log and note which service each trip was for, and count a mile only once even if both apps were on.
Miles you drive to a restaurant to pick up an order and then to the customer are business miles. Ordinary commuting between home and a regular workplace is not deductible, and whether miles driven while waiting for requests qualify depends on your situation, so ask a tax professional.
Most delivery drivers do, if they expect to owe at least $1,000 in federal tax for the year after withholding and credits. The four 2026 due dates are April 15, June 15, September 15 and January 15, 2027, and the calculator shows the amount to set aside for each one.
Disclaimer: this calculator provides estimates for educational purposes only and is not financial, tax or legal advice. Consult a qualified professional before making financial decisions.