Technical guide for tax regularization of self-employed drivers, covering calculation of tax base, Carnê-Leão and deduction strategies via Caixa Book.
The gig economy, driven by private transportation platforms like Uber and 99, has consolidated a massive class of taxpayers operating under the self-employment regime. For the 2026 tax year (referring to the calendar year 2025), tax complexity requires increased attention regarding the nature of income received from individuals and the legal possibilities of reducing the tax base. Tax compliance not only avoids the fine mesh, but is essential for proving income and access to credit in the financial system.
The concept: legal nature of income and taxation
To understand how to declare income from Uber e 99 in Income Tax 2026 and deduct expenses, it is first necessary to understand the driver’s tax classification. Before the Federal Revenue of Brazil (RFB), the app driver is an individual taxpayer (self-employed) who provides services to individuals (passengers), with the platform being merely a financial and technological intermediary.
Unlike a CLT employee, the tax is not withheld at source by the company (Uber/99). The responsibility for monthly tax collection (via Carnê-Leão) and the annual declaration falls entirely on the taxpayer.
The tax calculation basis for this category has a crucial specificity: the presumption of expenses. Current legislation allows a portion of gross income to be exempt from taxation to cover operational costs, without the need for proof via invoices, although the option for the Cash Book (real proof) also exists.
Influencing factors on the calculation basis
Determining the exact amount to be taxed depends on two main mechanisms: the presumption of profit and filling out the Cash Book.
The 60% and 40% rule
The Federal Revenue admits that 40% of the gross income earned by the app driver is considered exempt and non-taxable, as compensation for operational costs (fuel, maintenance, depreciation). Therefore:
- Exempt Income (40%): It must be declared in the “Exempt and Non-Taxable Income” form.
- Taxable Income (60%): This is the amount subject to the incidence of the IR progressive table and must be informed in the “Taxable Income Received from PF/Abroad” form.
Deduction via Cash Book
If the driver’s operating expenses exceed the assumed 40%, it is possible to choose to deduct actual expenses through the Cash Book. To achieve this, it is mandatory to maintain strict accounting records. The following are deductible:
- Fuel.
- Vehicle maintenance and repairs.
- Car insurance (proportional to professional use).
- Vehicle taxes and fees (IPVA, licensing).
- Payment to third parties (cleaning, sanitation).
Important note: Vehicle depreciation and financing installments are not deductible in the Cash Book for self-employed people according to current RFB regulations.
Current scenario: mandatory Carnê-Leão
A common mistake among professionals in the category is to wait until the Annual Adjustment Declaration is submitted to settle the accounts. However, Income Tax for income received from individuals follows the monthly cash basis.
If the taxable portion (the 60% mentioned or the net value after Cash Book) exceeds the exemption limit of the monthly table in force in 2025, the driver was obliged to pay the tax monthly through the DARF (Federal Revenue Collection Document), generated by the Carnê-Leão Web system.
When filling out the declaration in 2026:
- The taxpayer must import the Carnê-Leão data into the declaration generating program.
- If the monthly tax has not been paid on time, it must be paid with fine and interest before or during the annual declaration process.
- The absence of monthly payment (tax advance) is one of the main factors of fiscal inconsistency identified by the Revenue’s data crossing systems.
Frequently Asked Questions (FAQ)
Do the fees discounted by Uber and 99 count as income? No. The driver must only declare the net amount transferred by the platform or the gross amount deducted from the intermediation fee, depending on how the platform’s income report presents the data. The ideal is to declare the value actually received for the services provided.
Should I pay INSS in addition to Income Tax? Yes. Tax regularity also involves social security contributions. The application driver must collect the INSS as an Individual Taxpayer (self-employed) or via MEI (Individual Microentrepreneur), if formalized in this specific category (MEI Truck Driver or similar framework, if the legislation allows at the time).
How do I declare if I am a MEI app driver? If the driver operates as a MEI, the logic changes. Part of the income is exempt as distributed profit (32% for services, general rule, unless changes to LC 123/2006) and the excess is taxable income if there is no formal accounting that proves higher profit.
Where can I get income reports? The applications (Uber, 99, Indriver) provide an annual financial statement within the platform or via email, detailing gross earnings, rides taken and discounted rates.
In short, fiscal regularization requires accounting discipline throughout the entire calendar year. To declare income from Uber and 99 in Income Tax 2026 and deduct expenses efficiently, the taxpayer must strategically choose between the presumed exemption of 40% or complete bookkeeping via Cash Book, depending on their real cost margin. The lack of monthly payment via Carnê-Leão, when due, exposes the driver to onerous tax liabilities. It is recommended that each case be analyzed individually by a qualified accountant, as Federal Revenue regulations may change and Brazilian tax legislation has specific nuances for each income profile.
