About This Guide

This tax guide gives you, as a self-employed person, an overview of your tax entitlements and responsibilities. If you need more detailed information, please refer to the publications mentioned in this guide, by going to ird.govt.nz

When to Use This Guide

Ride-sharing, sometimes referred to as 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 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.

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