Uber Driver Taxes in Georgia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for Uber Drivers in Georgia

Navigating the bustling streets of Atlanta, Savannah, or Augusta as an Uber driver offers flexibility, but also brings tax responsibilities. As an independent contractor, earnings from Uber and other gig platforms are considered self-employment income, requiring careful tax planning and reporting.

The IRS requires Uber drivers to report their income on Schedule C (Profit or Loss from Business) with Form 1040. Crucially, this income is also subject to self-employment tax, covering both Social Security and Medicare taxes, which are not automatically withheld from your earnings. Accurate record-keeping throughout the year is essential to maximize deductions and ensure compliance.

How Georgia Handles Gig Worker Taxes

As a resident of Georgia, a state income tax return is required, even if no Georgia income tax is ultimately due. Georgia operates under a flat income tax rate system, meaning all income is taxed at the same percentage. For the 2025 tax year, the Georgia individual income tax rate is 5.49%. Self-employed individuals in Georgia will primarily use Form 540, Individual Income Tax Return, to report their income and calculate their tax liability. It's important to note that Georgia does not offer a specific form tailored solely for gig workers; instead, Schedule 1 (Additional Income and Adjustments to Income) of Form 540 is used to report business income from Schedule C. Georgia also allows for a standard deduction, which can reduce your taxable income. Furthermore, Georgia offers various credits and deductions that may be applicable, such as those for dependents or charitable contributions. Georgia’s Department of Revenue provides detailed information and resources for taxpayers, including online filing options. Remember to keep thorough records of all income and expenses to accurately complete your state tax return. Failure to file or pay taxes on time can result in penalties and interest.

You can find more information on Georgia's tax system and forms at the Georgia Department of Revenue.

Top Tax Deductions for Georgia Drivers

• Standard Mileage: The most popular deduction for Uber drivers. For the 2025 tax year, the standard mileage rate is 70 cents per mile. This simplifies expense tracking significantly.
• Tolls & Parking: Georgia drivers frequently encounter tolls on highways around Atlanta and other metro areas. Keep detailed records of all toll expenses and parking fees incurred while actively driving for Uber.
• Phone & Data Plan: The portion of your cell phone and data plan used for Uber driving is deductible. Calculate this based on the percentage of time your phone is used for work-related activities.
• Vehicle-Related Costs: Expenses like car washes, phone mounts, dash cams, first-aid kits, and insulated food bags (for Uber Eats) are all deductible as business expenses.

Key Warning: You cannot deduct both the standard mileage rate and actual car expenses (like gas, oil changes, repairs, insurance) in the same tax year. Choose the method that yields the larger deduction.

Understanding the 15.3% Self-Employment Tax

The 15.3% self-employment tax covers both Social Security and Medicare taxes. Unlike traditional employment where these taxes are withheld from your paycheck, as an independent contractor, you are responsible for paying both the employer and employee portions. Uber and other platforms do not withhold these taxes from your earnings, so it’s crucial to plan for this liability throughout the year, potentially making estimated tax payments quarterly to avoid penalties.