Just Eat Tax Guide 2026/27
By Omair SaoLast reviewed — rates for the 2026/27 tax year. See how we check our figures.
Just Eat is the UK's largest food ordering platform. It wound down its directly employed courier scheme in 2023, so couriers in its delivery network now work as self-employed independent contractors who choose their own hours and are responsible for their own tax.
How Much Tax Will You Pay on Just Eat Income?
If you earn through Just Eat as a self-employed rider or courier, you pay Income Tax and Class 4 National Insurance on your profits — not your gross earnings. The £1,000 trading allowance means the first £1,000 of income is tax-free. Above that, you deduct either the allowance or your actual expenses, whichever is higher, to arrive at your taxable profit. Use our side hustle tax calculator to get an instant estimate for 2026/27.
Basic rate taxpayer
20% + 6%
Income Tax + Class 4 NI on profit between £12,570 and £50,270
Higher rate taxpayer
40% + 2%
Income Tax + Class 4 NI on profit between £50,270 and £125,140
Trading allowance
£1,000
Tax-free — no Self Assessment below this
A Typical Year on Just Eat: Worked Example
Assumes eight hours of evening car deliveries a week on the self-employed Just Eat Network, using the flat mileage rate plus phone and safety kit. The figures below assume you also have a £28,000 PAYE job, so your Personal Allowance is already used and every pound of profit is taxed. They are produced with the same 2026/27 tax functions as our side hustle tax calculator.
If Just Eat were your only income, the £12,570 Personal Allowance would cover the whole profit and no income tax would be due at this level.
What Just Eat Reports to HMRC
Since Just Eat wound down its employed courier scheme in 2023, UK couriers on the Just Eat Network are independent contractors paid gross, which places you within the reporting rules as a provider of delivery services. Services carry no de minimis, so Just Eat must report you whatever you earned, unlike a casual seller of second-hand goods who stays under 30 sales and about €2,000 (roughly £1,700). The figures reach HMRC by 31 January for the previous calendar year and you get the same data. Just Eat states that courier payments carry no deductions for tax and that it gives no tax advice, so nothing is set aside for you.
Getting Started: Staying Compliant from Day One
- 1
Check your courier agreement: a self-employed Network courier gets no P60, so HMRC learns of this income only from you and from Just Eat's report.
- 2
Register for Self Assessment by 5 October after the end of the tax year in which you first earned more than the £1,000 trading allowance from all self-employed work combined.
- 3
Keep a mileage log for every shift; car couriers can claim 55p per mile for the first 10,000 business miles and 25p after that instead of fuel receipts.
- 4
Save earnings statements from the courier app as PDFs each week, because access can disappear if you stop working on the platform.
Common Mistakes Just Eat Riders and Couriers Make
- Believing tax is deducted because Just Eat once employed couriers directly; the Network model pays gross and the responsibility is yours.
- Filing nothing because fees were below the personal allowance of £12,570: you may owe no tax, but above the trading allowance HMRC still expects a return.
- Leaving the platform report to do the work: it shows calendar-year totals and never includes your expenses.
Allowable Expense Deductions for Just Eat
These expenses reduce your taxable profit. Keep receipts for all claims.
Earning and Tax Tips for Just Eat Riders and Couriers
- Check whether you will be employed or self-employed in your area before signing up — it affects your tax obligations.
- In areas where you are self-employed, track all expenses carefully as these reduce your taxable profits.
- Lunchtime (12–2pm) and evening (6–9pm) slots tend to be the busiest and most profitable.
- Consider multi-apping with Deliveroo or Uber Eats to fill quiet periods.
Frequently Asked Questions
Am I employed or self-employed with Just Eat?
It depends on your area and contract. Some Just Eat couriers are directly employed (in which case tax and NI are deducted through PAYE), while others are self-employed contractors. Check your contract carefully. If you are employed, Just Eat handles your tax; if self-employed, you must register with HMRC and file Self Assessment.
Do I need my own vehicle?
Yes, most Just Eat courier roles require you to have your own car, scooter, e-bike, or bicycle. For car and scooter couriers, you will need appropriate insurance and a valid driving licence.
How does Just Eat pay its couriers?
Self-employed Just Eat couriers are typically paid per delivery, with the fee depending on distance and time. Employed couriers receive an hourly wage. Payment is usually made weekly. Tips from customers are passed on in full.
Official Sources
The rules on this page come from the following official pages and were checked on 25 September 2026. Read how we check our figures.
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Benefits Calculator
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