Gig Worker Taxes 2025: Uber, DoorDash, Etsy, and Airbnb

CRA already knows what you earned. Starting in 2024, digital platforms like Uber, DoorDash, Lyft, Etsy, and Airbnb began reporting seller and driver income directly to the Canada Revenue Agency under new OECD-aligned reporting rules. If you earned money through any of these platforms in 2025, that information has been shared with CRA before you even start your tax return.

The days of quietly underreporting gig income are over. Here’s exactly how your taxes work as a gig worker in Canada and what you can deduct to reduce the bill.

You’re Self-Employed, Not an Employee

Every gig worker — whether you drive for Uber, deliver for DoorDash, sell on Etsy, or rent on Airbnb — is classified as self-employed for tax purposes. You’re running a sole proprietorship, even if it doesn’t feel like it.

That means you report your income and expenses on form T2125 (Statement of Business or Professional Activities), which gets filed as part of your personal tax return.

Estimate your self-employment tax bill →

What You Owe: Income Tax and CPP

As a self-employed person, you pay:

Income tax at the same federal and provincial rates as everyone else. There’s no special gig worker rate. Your net self-employment income (revenue minus deductible expenses) gets added to any other income you earned and taxed through the usual progressive brackets.

Both halves of CPP. Employees split CPP contributions with their employer — each pays 5.95%. As a self-employed person, you pay both sides: 11.9% on net self-employment earnings between $3,500 and $71,300.

On $50,000 in net gig income, the CPP bill alone is roughly $5,534. That’s on top of your income tax. It’s the part that catches most new gig workers off guard.

EI is optional for the self-employed. You can opt into the EI program, but it only gives you access to special benefits like parental leave and caregiving benefits. You won’t qualify for regular EI benefits even if you pay in. Most gig workers skip it.

Filing Deadline and Payment Deadline

Self-employed Canadians get an extended filing deadline: June 15, 2026 for the 2025 tax year. But any balance owing is still due by April 30, 2026. If you owe money and pay after April 30, CRA charges interest even if you file before June 15.

Set money aside throughout the year. A good rule of thumb is 25-30% of your net gig income for combined income tax and CPP. Use the self-employed tax calculator to get a more precise number based on your province and total income.

Deductible Expenses by Platform

The single biggest thing you can do to lower your tax bill is track and claim every legitimate business expense. Here’s what applies to each type of gig work.

Uber and DoorDash Drivers

Your vehicle is your biggest deduction. CRA requires you to keep a mileage logbook that records the date, destination, purpose, and kilometres driven for each trip. At tax time, you divide your business kilometres by your total kilometres for the year. That percentage is the portion of your vehicle costs you can deduct.

Deductible vehicle costs include:

Gas
Oil changes and maintenance
Tires
Car insurance (business portion)
Car washes
Parking fees incurred while working
Lease payments or capital cost allowance (CCA) if you own the vehicle

If you drove 30,000 km total in 2025 and 18,000 were for gig work, your business-use percentage is 60%. Apply that 60% to your total gas, insurance, and maintenance costs.

Beyond the vehicle, you can also deduct your phone and data plan (business-use portion) and any other supplies you needed for the job.

Etsy Sellers

If you sell products on Etsy, your deductible expenses include:

Raw materials and supplies
Shipping costs
Packaging materials
Etsy platform fees and transaction fees
Home office expenses (proportional to the space used for your business)
Equipment and tools used to make your products

Airbnb Hosts

Renting out a room or property on Airbnb creates rental income, and the expenses directly tied to that rental activity are deductible:

Cleaning supplies and cleaning service fees
Linens, towels, and guest supplies
Maintenance and repairs to the rental space
Insurance premiums (for the rental property or short-term rental coverage)
Property management fees
Mortgage interest (proportional to the rental portion of your home)
Property tax (proportional to the rental portion)
Airbnb service fees

All Gig Workers

Regardless of platform, these expenses typically apply:

Phone and internet (business-use portion)
Office supplies
Accounting and tax preparation software
Bank fees on a business account

Keep every receipt. CRA can audit your returns going back six years, and they’ll want documentation for any expense you’ve claimed.

GST/HST: When You Need to Register

If your gross gig revenue exceeds $30,000 in any four consecutive calendar quarters, you must register for a GST/HST account and start charging and remitting tax.

There’s an exception for ride-sharing. Uber and Lyft drivers should register for GST/HST regardless of how much they earn. CRA considers ride-sharing a “taxable supply,” so you need a GST/HST number from your first ride. The good news is that Uber and Lyft handle the collection and remittance on your behalf, but you still need to be registered, and you can claim input tax credits on your business expenses.

Food delivery through DoorDash, SkipTheDishes, and similar platforms is treated differently. You generally don’t need to collect GST/HST on delivery fees unless your total revenue crosses the $30,000 threshold.

Run the numbers on your gig income →

Platform Reporting: What CRA Receives

Under the new reporting rules, platforms send CRA details about each seller or service provider, including:

Your name and address
Your tax identification number (SIN or business number)
Total gross revenue paid to you during the year
Number of transactions

This information gets matched against your tax return. If the income you report is significantly lower than what the platform reported, expect a letter from CRA — or an adjustment to your return.

The best approach is straightforward: report everything, deduct what you’re entitled to, and file on time. Gig income isn’t going to slip through the cracks anymore.

Calculate your total tax for 2025 →

This article is for informational purposes only and does not constitute tax advice. Calculations based on 2025 CRA-published rates. Disclaimer