How to file income tax returns as an Uber driver in 2026?
Should Uber driver declare IR? What expenses can be deducted? See the practical guide and avoid problems with the IRS.
Does an Uber driver need to file an income tax return?
Yes, if annual gross billing exceeds R$ 30.639,90 (2026 limit). Since most drivers reach this amount within a few months, the declaration is mandatory for almost everyone.
How to declare as an individual
The app driver who is not a MEI declares the earnings in the form "Taxable Income Received from Legal Entities":
Expenses that can be deducted
If you opt for the simplified discount (20% of income), you do not need to prove expenses. But if the actual expenses are greater than 20%, it is worth using the complete model:
| Expense | Deductible |
|---|
|---------|-----------|
| Fuel | Yes |
|---|---|
| Maintenance and parts | Yes |
| Vehicle insurance | Yes |
| IPVA | Yes |
| Vehicle depreciation | ✅ Yes (with specific calculation) |
| Feeding while working | Yes |
Warning: Keep all invoices and receipts. The Internal Revenue Service may ask for proof.
🧮 Calcule seu lucro real de MotoristaCalcular →Uber's earnings report
Every year (until February), Uber makes available in the app the Earnings Report with the total paid to the driver. This document is the basis of the statement.
Penalty for not declaring
Fine of 20% of tax due plus interest of 1% per month. If you earned over the limit and didn't report it, settle it before Revenue notifies you.
Tip: Calculate how much income tax you owe
With the actual net profit calculated, you already have the basis for estimating the tax. Our calculator helps you get to that number:
👉 [Calculate your annual net income for IR](/) — Multiply the monthly result by 12 and know if you will have tax payable.
