Which kilometres are business mileage for an Uber driver?
Mileage allocates many vehicle costs between business and personal use. A sound log records when, where, and why the vehicle was used to earn income.
Updated : September 6, 2026
What the log should contain
Record the date, destination or route, business purpose, and kilometres driven. Also record the odometer at the start and end of the fiscal period and of the vehicle’s service period.
Keep fuel, charging, maintenance, insurance, and other vehicle invoices alongside the log.
Business or personal?
A trip needs a real connection to the activity: carrying a customer, travelling for a trip, or completing a necessary business task. Merely having the app open does not settle every case.
Keep personal travel separate. Document ambiguous trips and seek advice rather than applying an overly broad rule.
Calculating the proportion
The usual method compares kilometres driven to earn business income with total kilometres for the period. The resulting proportion allocates mixed costs.
If you use multiple vehicles, keep separate logs and expenses for each one.
Good habits
Update the log weekly, reconcile it with trip history, and explain differences. An app can help, but you remain responsible for validating imported data.
Retain records for the period required by tax authorities and export a copy of your log regularly.
Official sources
Always consult the official version for your tax period.