e-Hailing Tax in South Africa — Uber, Bolt, and the Logbook

What SARS sees as income

Weekly or daily Uber, Bolt, inDrive, or similar payouts are gross receipts of a trade. The amount that lands in Capitec or FNB is usually after the platform’s commission, not after income tax. Declare the year total. A PAYE job during the week does not make weekend trips tax-free.

What you can claim against that trade

Costs incurred in producing the e-hailing income: fuel, maintenance, insurance, licence, finance charges, and wear and tear on the vehicle used for trips, plus the phone and data portion used to run the app. Apportion. Home-to-office commuting in a day job is still not a trip. Section 11(a) needs a trade. Section 23(m) still blocks “work car” claims against a salary-only year.

Logbook, not the Uber bank line

A bank description that says Uber does not prove business kilometres. SARS travel claims want dates, routes, purpose, and odometer readings. The app trip history helps you rebuild the book; it is not a substitute if the year is already closed and you invent February in one sitting.

Provisional tax and VAT

If this income is not covered by PAYE, you may need IRP6 estimates (end of August and end of February). VAT registration is a separate R1 million taxable-supply test — most part-time drivers are not vendors. Taxzi can flag payouts and fuel lines. You review. You file. No refund is promised. Confirm current travel rates and VAT rules on sars.gov.za.

Questions

Is the Uber weekly deposit already taxed?

Usually no. Platform commission is not PAYE. Treat the payout as trade income unless an IRP5 says otherwise.

Can I claim every petrol swipe?

Only the business-use portion, with a logbook. Personal trips stay out.