31 January 2027 is the deadline to file and pay for 2025-26 (6 April 2025 to 5 April 2026). That year uses 45p a mile. From 6 April 2026 the rate is 55p.
Tax is charged on profit, not on what the app paid you. Add up a year of delivery income, take off your miles or your real costs, and the calculator shows the income tax and NI on what is left. If you also have a PAYE job, put that pay in too: it uses up your tax-free allowance first, so the delivery money is taxed at your top rate.
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Work it out
Set aside
Enter your delivery income to see what to set aside.
England, Wales and Northern Ireland income tax bands. Scotland's are different. Estimate only, not tax advice.
How it is worked out
- Profit = delivery income − expenses. Expenses are either the mileage rate plus non-vehicle costs, or your actual business costs. Never both for the same vehicle.
- Mileage rate for cars and vans: 45p a mile (2025-26) or 55p a mile (2026-27) for the first 10,000 business miles, then 25p.
- Income tax on total income: £12,570 tax free, 20% up to £50,270, 40% up to £125,140, 45% above. The tax-free allowance shrinks by £1 for every £2 of income over £100,000. The figure shown is the extra tax your delivery profit adds on top of any PAYE pay.
- Class 4 NI on delivery profit only: 6% between £12,570 and £50,270, 2% above.
- Class 2 NI: nothing to pay. Above the small profits threshold (£6,845 in 2025-26, £7,105 in 2026-27) it is treated as paid for your State Pension.
Mileage rate or actual costs?
Run both. In a car on Flex or food delivery, the mileage rate usually wins: 10,000 miles at 55p is £5,500 off your profit, more than most cars cost to run. In a hired van on multi-drop, actual costs often win, because van hire alone can be £8,000 to £12,000 a year.
The choice sticks. Once you use the mileage rate for a vehicle, you keep using it for as long as that vehicle is in the business. Keep a mileage log either way: HMRC can ask for it.
Tiny side income? The £1,000 trading allowance can be used instead of expenses. If your costs are over £1,000, expenses are better.
Deadlines and the January shock
- 5 October after the tax year: register for Self Assessment if this is your first year (5 October 2026 for 2025-26).
- 31 January: file online and pay. Late filing is an automatic £100 penalty.
- Payments on account: if your bill is over £1,000 and less than 80% of your tax was taken through PAYE, HMRC also asks for half of next year's estimated bill on 31 January and half on 31 July. In your first year that can make the January payment 150% of the bill.
- Making Tax Digital: from 6 April 2026, if your self-employed income (turnover, not profit) is over £50,000, you keep digital records and send quarterly updates. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.
Keep the numbers all year in Rydealog
The hard part is not the sum, it is having a year of income and miles to put into it. Rydealog logs every shift's hours, miles and pay as you drive, keeps a mileage log you can export, and builds your invoices. In January you open the year, not a shoebox of screenshots.
Track this automatically in Rydealog. Free on iPhone and Android.
FAQs
How much tax does a self-employed delivery driver pay in the UK?
Income tax and Class 4 National Insurance on profit, not on what the platform paid you. Profit is delivery income minus allowable expenses. In 2026-27 the first £12,570 of total income is tax free, then income tax is 20% up to £50,270 and 40% above. Class 4 NI is 6% of profit between £12,570 and £50,270, and 2% above. Scotland has different income tax bands.
What is the HMRC mileage rate for delivery drivers in 2026?
From 6 April 2026 the simplified expenses rate for cars and vans is 55p a mile for the first 10,000 business miles and 25p after that. For the 2025-26 tax year, the one you file by 31 January 2027, it was 45p then 25p. Motorcycles are 24p a mile.
Can I claim fuel as well as the mileage rate?
No. The mileage rate replaces fuel, insurance, repairs, servicing and road tax for that vehicle. You can still claim parking, tolls, a phone used for work and other costs that are not vehicle running costs. See what couriers can claim.
When do I have to pay?
Tax and Class 4 NI for 2025-26 are due by 31 January 2027, the same day as the online return. If the bill is over £1,000, HMRC usually also asks for payments on account towards the next year: half the bill on 31 January and half on 31 July.
Do I still pay Class 2 National Insurance?
Not since April 2024. If your profit is at or above the small profits threshold (£7,105 in 2026-27), Class 2 is treated as paid and still counts towards your State Pension. Below it you can choose to pay voluntary Class 2.
Sources
Rates checked 2026-11 on GOV.UK: income tax rates and bands, self-employed National Insurance, simplified expenses for vehicles. This is an estimate for planning. It ignores student loans, pension contributions, Gift Aid, Marriage Allowance and Scottish rates. Check with HMRC or an accountant before you file.
More from Rydealog
Is a Flex block worth it: Amazon Flex pay calculator. Paid per parcel: Evri driver pay calculator. What a single shift paid after fuel and van rent: round pay calculator. What you can claim: self-employed courier expenses. Keeping the miles: mileage tracker. Paid for fewer miles than you drove: mileage pay check.