Deliveroo Rider Tax Calculator
A self-employed Deliveroo rider on a moped can deduct 24p a mile, or actual costs; a car gets 55p for the first 10,000 miles, and a bike has no flat rate. Compare the routes and see your tax.
What this calculator does
It is built for couriers who deliver by bicycle, e-bike, moped or car. Enter your gross earnings from delivery work for the tax year, your delivery miles, what the vehicle costs to run and your other costs. It compares three ways of deducting: the simplified mileage rate, your actual costs, and the £1,000 trading allowance. It then shows the Income Tax and Class 4 National Insurance on the lowest profit. The vehicle selector starts on a motorcycle; change it to your own.
It assumes you are self-employed for tax. If a delivery platform pays you through PAYE as an employee, these rules do not apply to those earnings.
Why the vehicle matters
The flat mileage rate depends on what you ride or drive. A moped or motorcycle is 24p a mile, flat, with no 10,000-mile step. A car or van is 55p for the first 10,000 miles in 2026/27 and 25p after that. A bicycle has no simplified rate at all when you are self-employed, because simplified expenses cover cars, goods vehicles and motorcycles only. A cycle courier therefore claims actual costs, such as repairs, tyres, lights and locks, or the £1,000 allowance. The cost of buying the bike is a capital item, which this calculator does not model.
Moped riders: 24p against real costs
On a moped, divide your yearly running costs (insurance, fuel, servicing and tyres) by your delivery miles. If the answer is more than 24p a mile, actual costs win; if it is less, the flat rate wins. The calculator does that comparison for you.
Using several delivery apps
If you ride for Deliveroo and other delivery or ride apps in the same year, add the gross earnings from all of them. The £1,000 trading allowance is one figure for all your trading income, and trading income from different platforms is added together when you test it. Mileage and costs should cover all the work as well, with one mileage log.
What counts as a cost
Beyond the vehicle, other costs include the business share of your phone and data plan, a delivery bag or phone mount, and any platform fees you pay. Parking can be claimed on top of the flat mileage rate. Keep receipts and a log of deliveries and miles.
How the tax is worked out
Your profit is added on top of any other income, for example a part-time job. Income Tax is the extra tax it causes, using the Personal Allowance of £12,570 and the 20%, 40% and 45% bands. Class 4 National Insurance is 6% on profit between £12,570 and £50,270 and 2% above that, so a rider with a profit below £12,570 pays none. You register for Self Assessment by 5 October after the tax year if your gross earnings are over £1,000.
A worked example
A moped rider earns £14,000 in 2026/27, rides 9,000 business miles, spends £2,400 running the moped, has £600 of other costs and has a £20,000 part-time job. The flat rate gives £2,160 for the miles, so deductions are £2,760 and the profit is £11,240. Actual costs give deductions of £3,000 and a profit of £11,000, which is lower, so actual costs win. Income Tax at 20% on £11,000 is £2,200 and there is no Class 4 National Insurance because the profit is below £12,570.
What this calculator does not cover
It uses England, Wales and Northern Ireland tax rates and ignores Scottish rates, student loan repayments, capital allowances for buying a vehicle and losses carried forward. It is an estimate, not advice.
Questions about the deliveroo rider tax calculator
Is there a mileage rate for Deliveroo riders on bikes?
Not when you are self-employed. The simplified mileage rates cover cars, goods vehicles and motorcycles, not bicycles. Claim your actual costs or the £1,000 allowance.
What is the mileage rate for a moped courier?
24p a mile for a motorcycle, with no 10,000-mile step, under simplified expenses. You can instead claim actual running costs if they are higher.
Do I need to register for Self Assessment as a Deliveroo rider?
If your gross earnings are over £1,000 in a tax year, yes: register by 5 October after the tax year ends.
Can I claim my phone and delivery bag?
Yes, the business cost of equipment you use for the work is an allowable expense. If you use the £1,000 allowance instead, you cannot also deduct expenses.
I ride for several delivery apps. Does the £1,000 allowance apply to each?
No. The allowance is a single figure covering all your trading income, and income from different platforms is added together.
Can I switch between the flat rate and actual costs?
Once you use the flat rate for a vehicle, you must keep using it for as long as you use that vehicle for the business.