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Expense Guide for Gig Workers

For Gig Workers

Expense Guide for Gig Workers

Expense tracking guide for Timee, Uber Eats, and delivery platform workers.

January 1, 2026
|Source:National Tax Agency

For general reference only. Consult a tax professional for individual advice. Last verified: January 1, 2026 · Source: 国税庁

If you work on gig platforms like Uber Eats, Timee, or Demaecan, you may need to file taxes as a sole proprietor. Properly claiming expenses can help reduce your tax burden.

Tax Filing Thresholds

  • Full-time (no other income): Annual income over ¥480,000
  • Side job (with salary): Side income over ¥200,000/year

Platform-Specific Expense Guides

Uber Eats

Expense guide for food delivery partners

Deductible

  • +Bicycle/motorbike purchase or lease
  • +Gasoline (for motorbike)
  • +Bicycle maintenance and repairs
  • +Delivery bag purchase
  • +Smartphone holder
  • +Mobile battery
  • +Mobile phone charges (business portion)
  • +Rain gear and cold weather clothing
  • +Helmet

Not Deductible

  • -Meals while waiting
  • -Personal bicycle use

Timee

Expense guide for Timee workers

Deductible

  • +Transportation to work (if not reimbursed)
  • +Work shoes and clothing
  • +Required certification costs
  • +Mobile phone charges (work communication)

Not Deductible

  • -Meals during work
  • -Everyday clothing

Wolt / Demaecan

Expense guide for delivery platform workers

Deductible

  • +Delivery vehicle (bicycle/motorbike) costs
  • +Vehicle insurance (business portion)
  • +Delivery bags and thermal bags
  • +Smartphone accessories
  • +Parking fees (during work)

Not Deductible

  • -Food at waiting areas

Ride-share Services

Expense guide for ride-share and taxi drivers

Deductible

  • +Vehicle depreciation or lease
  • +Gasoline
  • +Vehicle insurance (business portion)
  • +Vehicle inspection and maintenance
  • +Highway tolls (during work)
  • +Parking fees (during work)
  • +GPS and dash camera
  • +Car wash

Not Deductible

  • -Personal driving expenses
  • -Traffic violation fines

Common Expense Categories

Communication

  • Smartphone purchase

    Under ¥100k is immediate expense

  • Mobile phone charges

    Prorate business use

  • Mobile Wi-Fi

    Fully deductible if business-only

Equipment & Supplies

  • Work clothes and shoes

    Work-specific items only

  • Work gloves

    Fully deductible

  • Helmet and safety gear

    Fully deductible

Maintenance

  • Bicycle/motorbike repairs

    Business use portion

  • Tire and tube replacement

    Business use portion

  • Consumables replacement

    Business use portion

Tips for Gig Worker Expense Management

  • 1.Always keep receipts: Taking photos with your smartphone for digital storage is valid
  • 2.Record personal vs business use ratio: Keep logs of mileage or usage time
  • 3.Save platform payment statements: Needed as income evidence for tax filing
  • 4.Blue Return is beneficial: You can receive a special deduction of ¥650,000

Frequently Asked Questions

Yes, Uber Eats delivery partners are treated as "sole proprietors" and must file tax returns if annual income exceeds certain thresholds. Specifically, filing is required if you have no other salary income and your annual income exceeds ¥480,000, or if you have salary income and side income exceeds ¥200,000.
Yes, a bicycle purchased for work is deductible. Under ¥100,000 can be expensed immediately as supplies. Above ¥100,000 requires depreciation, but Blue Return filers can expense items under ¥300,000 immediately. If used for both personal and business, prorate by business use percentage.
Yes, Timee work is also treated as sole proprietorship, so necessary business expenses are recognized. If transportation is not reimbursed, you can claim your own costs. Work clothes and shoes are also deductible. However, everyday clothing cannot be expensed.
Generally, meals during delivery work are not deductible as they are considered "living expenses." However, meals combined with client meetings or light meals necessary for late-night work may be exceptionally allowed when business necessity is clear.

Expense Checker Tool

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