Transport

Tax deductions for Uber / Ride-Hail Driver

A reference to SARS-allowable deductions commonly discussed by Uber drivers, Bolt drivers, and ride-hailing professionals in South Africa. Eligibility still depends on whether you have a trade or only a salary.

Common tax deductions for Uber / Ride-Hail Driver in South Africa

For Uber / Ride-Hail Driver, the lines that actually differ from the next profession are vehicle running costs, vehicle finance interest or lease payments (business portion only), depreciation on vehicle (cost limited to r245,056 for 2024/25; over 5 years). Each one still has to be incurred in the production of income. A salary-only year is gated by section 23(m) before any of them count.

If this year is salary only, read section 23(m) — what still counts before treating the list below as claims.

Vehicle running costs - fuel, maintenance, tyres, insurance (business-use portion per logbook)Section 11(a)
Vehicle finance interest or lease payments (business portion only)Section 11(a)
Depreciation on vehicle (cost limited to R245,056 for 2024/25; over 5 years)Section 11(e)
Cellphone and data plan (business portion)Section 11(a)
Car wash, cleaning, and air freshener expensesSection 11(a)
Parking fees and e-toll charges (business trips)Section 11(a)

Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.

OFO and IRP5 codes for Uber / Ride-Hail Driver

Occupation codes 8322 on the ITR12, and the source codes that usually show on a certificate for uber / ride-hail driver work.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 8322Car, Taxi & Van Driver

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3616Independent Contractor

OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.

Guides that usually sit next to this work

Guide

Travel Allowance

Guide

Provisional Tax

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

Article

Capitec and FNB Statements for Tax — What to Download

Article

Logbook vs Bank Uber Lines — Why the Statement Loses

Review statements for Uber / Ride-Hail Driver work

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

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