Just Eat Tax Guide UK 2026
Key Takeaways
- Just Eat couriers are self-employed — you are responsible for your own Self Assessment
- Just Eat reports your earnings to HMRC annually under Digital Platform Reporting rules (since 2024)
- Personal Allowance is £12,570 for 2025/26 — no tax below this amount
- Class 4 NI is 6% on profits between £12,570–£50,270; Class 2 NI was abolished April 2024
- Mileage rate: 45p/mile by car (first 10,000 miles), 20p/mile by bicycle
- Set aside 25–30% of every Just Eat payment to cover your annual tax bill
Are Just Eat Drivers Self-Employed for UK Tax?
Yes. Just Eat couriers who work as independent contractors are self-employed for HMRC tax purposes. Just Eat does not operate PAYE — no Income Tax or National Insurance is deducted from your payments. You are fully responsible for declaring your income and paying tax.
"If you are self-employed, you will usually need to complete a Self Assessment tax return. You may need to pay Income Tax and National Insurance on your profits." — GOV.UK — Self-employed National Insurance rates
Note that some Just Eat drivers are engaged through staffing agencies or as PAYE employees of restaurant partners. If your payslips show PAYE deductions, check with your agency — you may not need a Self Assessment return.
How Much Tax Does a Just Eat Driver Pay in 2026?
A Just Eat driver earning £26,000 pays approximately £3,492 in total tax and NI for 2025/26 before expenses. After claiming mileage and equipment, the actual bill falls to around £2,700–£3,000 depending on how many miles you drive.
| Gross Earnings | Income Tax | Class 4 NI (6%) | Total Bill | Effective Rate |
|---|---|---|---|---|
| £18,000 | £1,086 | £328 | £1,414 | 7.9% |
| £22,000 | £1,886 | £568 | £2,454 | 11.2% |
| £26,000 | £2,686 | £806 | £3,492 | 13.4% |
| £30,000 | £3,486 | £1,046 | £4,532 | 15.1% |
| £40,000 | £5,486 | £1,646 | £7,132 | 17.8% |
Detailed Breakdown at £26,000
| Item | Amount |
|---|---|
| Gross earnings | £26,000 |
| Personal Allowance | −£12,570 |
| Taxable income | £13,430 |
| Income Tax at 20% | £2,686 |
| Class 4 NI on profit (£26,000 − £12,570) × 6% | £806 |
| Total liability | £3,492 |
What Expenses Can Just Eat Drivers Claim in 2026?
Allowable expenses reduce your taxable profit and therefore your tax bill. A typical Just Eat driver can claim between £1,000 and £2,500 in expenses per year, saving £200–£500 in tax.
Vehicle and Travel
- Car mileage at 45p/mile for the first 10,000 miles, then 25p/mile
- Bicycle mileage at 20p/mile — Just Eat has many cycle couriers in city centres
- Motorcycle mileage at 24p/mile
- Parking fees paid during deliveries
- Congestion charge if delivering in a charge zone
Insurance
- Hire and reward (H&R) insurance for food delivery — this is required and fully claimable
- Additional breakdown cover used for delivery routes
Equipment and Communication
- Insulated Just Eat-branded or generic delivery bags
- Bicycle helmet, gloves, and hi-visibility jacket
- Phone mount, power bank, and charging cables
- Business proportion of your mobile phone contract (typically 50–70%)
| Expense | Example Annual Amount | Saving at 20% Tax |
|---|---|---|
| Car mileage (7,000 miles) | £315 | £63 |
| H&R insurance | £900 | £180 |
| Phone (60% business) | £180 | £36 |
| Equipment and bags | £130 | £26 |
| Total | £1,525 | ~£305 |
What Are the Mileage Rates for Just Eat Drivers in 2026?
Use HMRC's AMAP flat rates to claim mileage — no need to track actual fuel costs. Record every delivery trip with date, start and end postcode, distance, and purpose.
- Car: 45p/mile (first 10,000 miles), 25p/mile thereafter
- Bicycle: 20p/mile — widely used by Just Eat city couriers
- Motorcycle: 24p/mile
- Claim miles from the restaurant to the customer — and repositioning miles between orders if they are for a business purpose
- Do not claim miles from home to your first pick-up unless your home is your official base of business
For a 2,000-mile cycling year, that is £400 in tax-deductible expenses saving around £80 in tax. For 8,000 car miles, the deduction is £3,600 — a saving of £720.
Does Just Eat Report Earnings to HMRC?
Yes. Just Eat has reported UK courier earnings to HMRC annually since January 2024 under the OECD Model Rules for Reporting by Platform Operators. HMRC will have a record of your total Just Eat earnings before you file your Self Assessment return.
Key consequences for Just Eat drivers:
- HMRC can pre-populate your Self Assessment with platform income data
- Under-reporting earnings is significantly riskier than before 2024
- All income — including cash tips and bonuses — must be declared
- The same rules apply to Uber Eats, Deliveroo, Amazon Flex, and Bolt Food
How Do Just Eat Drivers File a Self Assessment Return?
Register with HMRC and file online by 31 January 2027 for the 2025/26 tax year. Allow at least 10 working days for your UTR to arrive by post after registering.
- Visit gov.uk/log-in-file-self-assessment-tax-return and sign in to Government Gateway
- Register as a new Self Assessment user — select "Sole trader"
- Receive your Unique Taxpayer Reference (UTR) by post
- Gather your Just Eat earnings statements, mileage logs, and expense receipts
- Complete the SA100 main return and SA103S (short) or SA103F (full) self-employment pages
- Submit online and pay any tax owed by 31 January 2027
For help with allowable expenses and payment on account, see Self-Employed Expenses Guide 2026 and HMRC Payment on Account 2026.
Frequently Asked Questions
How much tax does a Just Eat driver pay in the UK in 2026?
A Just Eat driver earning £26,000 pays approximately £2,686 Income Tax and £806 Class 4 NI — totalling £3,492. After mileage and insurance claims, the effective bill is often closer to £2,700–£3,000.
Are Just Eat drivers self-employed for tax?
Yes. Independent Just Eat couriers are self-employed for HMRC purposes. You register for Self Assessment and pay your own Income Tax and Class 4 NI. Just Eat does not deduct tax at source.
Does Just Eat report earnings to HMRC?
Yes. Since January 2024, Just Eat reports all UK driver earnings annually to HMRC under Digital Platform Reporting rules. HMRC has access to your earnings data before you file.
Can Just Eat drivers claim mileage?
Yes. Car drivers claim 45p/mile (first 10,000 miles), then 25p/mile. Bicycle couriers claim 20p/mile. Keep a mileage log recording every delivery trip.
What is the self-assessment filing deadline for Just Eat drivers?
The online deadline is 31 January 2027 for the 2025/26 tax year. Register by 5 October 2026 if it is your first year as a self-employed Just Eat courier.
What expenses can Just Eat drivers claim?
Car or bicycle mileage, hire and reward insurance, insulated delivery bags, the business proportion of your phone bill, bicycle maintenance, and accountant fees are all claimable.
Do Just Eat drivers pay National Insurance?
Yes — Class 4 NI at 6% on profits between £12,570 and £50,270. Class 2 NI was abolished in April 2024, so there is no flat weekly contribution to pay.