Yes. DiDi drivers need an ABN and GST registration from the first dollar of fares, exactly like Uber drivers. The ATO treats all ride-sourcing platforms (DiDi, Uber, Ola, Shebah) as taxi travel, so the $75,000 GST threshold doesn’t apply. DiDi requires both before you can go online.
DiDi’s driver onboarding asks for two things the ATO also cares about: an ABN and GST registration, both required from your first fare. Here’s how to set them up right, and if you already drive for Uber or Ola, the good news is one ABN covers the lot.
Does every DiDi driver need an ABN?
Yes. Every DiDi driver in Australia operates as an independent contractor. You are effectively running a business as a sole trader, and the ATO requires you to:
- Hold an ABN.
- Register for GST from your first dollar earned as a ride-sourcing driver.
Ride-sourcing is treated differently from food or parcel delivery. Even if your income is below $75,000, GST registration is mandatory for ride-sourcing.
DiDi cannot activate your account or release payments until your ABN and GST registration are confirmed.
Quick refresher: an ABN (Australian Business Number) is the 11-digit identifier the Australian Business Register issues to anyone carrying on an enterprise, the full who-needs-one picture is in our complete ABN guide.
ABN and GST essentials for DiDi drivers
| Requirement | Needed? | Why |
|---|---|---|
| ABN | Yes | Required to operate as a contractor and receive payments |
| GST registration | Yes | Mandatory for ride-sourcing from the first dollar earned |
| Business name | Optional | Useful for branding but not required |
| Separate bank account | Recommended | Keeps business income and expenses manageable |
| Logbook for deductions | Recommended | Supports accurate tax claims |
What happens if you don’t have an ABN?
Driving for DiDi without an ABN can cause issues, including:
- Delayed or withheld payments.
- Potential ATO penalties for operating a business without the correct registrations.
- Complications when lodging tax returns or reporting GST.
It’s simpler and cleaner to set up your ABN correctly before you start.
Understanding GST for DiDi drivers
The ATO requires all ride-sourcing drivers to register for GST, regardless of how much they earn (current as of July 2026). This is different from delivery-only work.
| Driver type | GST required? | Notes |
|---|---|---|
| DiDi rideshare driver | Yes | GST from your first dollar earned |
| DiDi Delivery (deliveries only) | Depends | Standard $75,000 threshold applies to delivery-only work |
| Driving for several platforms | Yes | One ABN + one GST registration covers them all |
- Charge GST on all fares (included in DiDi’s pricing).
- Lodge Business Activity Statements (BAS) monthly or quarterly.
- Claim GST credits for eligible business expenses such as fuel, servicing and tolls.
Fuel tax credits generally do not apply to passenger cars travelling on public roads.
Tax deductions for DiDi drivers
As a sole trader, you can claim business-related expenses to reduce your taxable income. These may include:
- Fuel, oil and vehicle servicing
- Insurance and registration
- Mobile phone and internet costs
- Car cleaning and supplies
- Tolls, parking and bank fees
You can use the cents-per-kilometre or logbook method to calculate car expenses. The logbook method generally allows more accurate claims but requires detailed records.
FAQs for DiDi drivers
Can I drive for DiDi without an ABN?
No. An ABN is required for all ride-sourcing drivers.
Do I need to register for GST?
Yes. GST applies from your first dollar earned as a DiDi driver.
How long does ABN registration take?
Most applications are processed within minutes.
Can I use the same ABN for multiple platforms?
Yes. A sole trader ABN can be used for DiDi, Uber, Ola and other platforms.
Do I need a business name?
No. You can operate under your personal name.
Can I report GST annually?
No. Ride-sourcing operators must lodge BAS monthly or quarterly.
Can I claim fuel tax credits?
Generally no, not for standard passenger vehicles on public roads.
Final thoughts
Every DiDi driver in Australia is operating their own business. Holding an ABN, registering for GST and keeping accurate records keeps you compliant and your payouts on time. Platforms like DiDi also report certain transactions to the ATO under the Sharing Economy Reporting Regime, so keeping your details up to date is essential.
Register easily through ABN Assist, straightforward, compliant and reliable.
Quick answers
I already drive for Uber: do I need a second ABN for DiDi?
No. One sole trader ABN and one GST registration cover every platform you drive for. Just make sure your business activity details reflect ride-sourcing, and give DiDi the same ABN.
Does the $75,000 GST threshold apply to DiDi driving?
No, ride-sourcing is excluded from the threshold. GST registration is mandatory from your first fare, and you’ll lodge business activity statements (BAS), usually quarterly, reporting GST on fares and claiming credits on expenses.
What can DiDi drivers claim as deductions?
Work-related portions of fuel, servicing, depreciation or lease costs, platform fees and commissions, phone and data, cleaning, and water or mints for passengers, all apportioned by logbook. GST credits on those costs are claimable through your BAS once registered.
Related guides: Ride share ABN + GST, set up both in one form · Do I need an ABN as an Uber driver? · Do I need an ABN for Uber Eats?
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