Income from Uber

The income you receive from the provision of passenger transportation on a crowdsourcing basis (Crowd-based passenger transport service e.g. Uber) is regarded as taxable earned income.

You can deduct the expenses that relate to the operation of the services i.e. deduct the Uber-related part of your car's running costs. The deductible amount is the actual costs. If no other calculation of costs is available, the car's running costs can be estimated under the Tax Administration's official guidelines (called "the guidelines for harmonization"–yhtenäistämisohje) that is updated every year. Under the official guidelines, the size of the deduction is €0.24 per kilometre (for the 2017 taxable year).

Crowd-based passenger transport is treated as a service you provide in a small scale, i.e. not as your principal occupation. For this reason, its costs can only be deducted from the income you receive from passengers. This also means that if your costs are higher than that income, you are not entitled to tax deductions for the loss.

How to file online

On your tax return: submit the income you have received under "Other earned income", and the paid expenses under "Expenses for the production of income". Fill in the Additional Information field to provide a more detailed account of the income.

On your tax card: submit the amount of your net income – i.e. what is left after you deduct the expenses – under "Business income subject to prepayments" → Earned income from a business source.

Income less than €10,000 – no need to pay VAT

If annual income exceeds €10,000 per calendar year, you must enter into the VAT register.

If you have initially estimated that you will not reach the 10,000-euro threshold but end up doing so, you must pay VAT on the income for the entire year. When you realise that your income will exceed €10,000, ask for entry into the VAT register. Your VAT registration will begin retroactively with the start date being the same as the start of the tax period, or if your taxable operation has begun in the middle of the year, the start date of the registration will be the date when you started your operation. You can also apply for VAT registration even if the income does not reach the 10,000-euro threshold.


Go to AnswerBank