Swiggy deducts 1% TDS (tax deducted at source) from delivery partner payouts. Most riders earn below the taxable limit, so filing an income tax return (ITR) is how you get that money back as a refund. In 2026, more than 50,000 Swiggy partners filed ITRs and claimed ₹6.5 crore in refunds.
*This guide is general information, not tax advice. For your own case, speak to a tax professional.*
| At a glance | |
|---|---|
| Tax cut from payouts | 1% TDS on your earnings |
| Do most riders owe tax? | Usually no: under the new tax regime, income up to ₹12 lakh a year has no tax after the rebate |
| Why file an ITR | To get your TDS back as a refund, and to build an income record |
| Form most riders use | ITR-4 (Sugam), under the presumptive scheme for small businesses |
| Last date (non-audit ITR-4) | 31 August, from the 2026 filing season |
| What you need | PAN, Aadhaar, bank account, Form 26AS / AIS |
Do Swiggy delivery partners need to file an ITR?
You have to file if your taxable income is above the basic limit, which is ₹4 lakh a year under the new tax regime. Even if your income is below it, filing is worth it: it’s the only way to get back the 1% TDS Swiggy deducts from your payouts.
Swiggy delivery partners are self-employed partners, not salaried staff. So your payouts count as business income, not salary. That changes which form you use and how your taxable income is worked out (more on that below).
How much tax does Swiggy cut from your earnings?
Swiggy deducts 1% of your payouts as TDS and deposits it with the Income Tax Department in your name, against your PAN. On ₹25,000 of payouts in a month, that’s ₹250, or about ₹3,000 over a year.
This money is not lost. It sits with the government as tax already paid by you. When you file your ITR, the department works out your real tax. If your tax is lower than the TDS (for most riders it’s zero), the extra is refunded to your bank account.
Our guide to gig worker tax rules in India explains TDS for all delivery and ride apps.
Do Swiggy riders have to pay income tax?
Most don’t. Under the new tax regime, a rebate means there’s no tax on total income up to ₹12 lakh a year (from the 2025-26 financial year). A Swiggy rider earning an estimated ₹20,000–40,000 a month is well below that.
There’s another reason your taxable income is small. Under the presumptive scheme for small businesses, your taxable profit is taken as a small share of your receipts: 6% of payments received digitally, unless you show a higher profit. So ₹3 lakh of yearly payouts would count as about ₹18,000 of income.
Our Hindi guide Kya delivery partner ko income tax dena hai explains this in simple Hindi.
Which ITR form do Swiggy delivery partners use?
Most delivery partners use ITR-4 (Sugam), the form for small businesses that use the presumptive scheme. If you also have other income, such as a salary from another job or capital gains, a different form may apply, so a tax professional can confirm the right one.
| Your situation | Form usually used |
|---|---|
| Only delivery income, presumptive scheme | ITR-4 (Sugam) |
| Delivery income and you keep full accounts | ITR-3 |
| Delivery income plus capital gains or other complex income | ITR-3 |
From the 2026 filing season, the last date for ITR-3 and ITR-4 (non-audit cases) is 31 August. ITR-1 stays at 31 July.
How do you file your ITR and get the TDS refund?
You file on the Income Tax Department’s free e-filing portal, on your own or with a tax professional:
- Link your PAN and Aadhaar. TDS is credited against your PAN, so the two must be linked.
- Register or log in on the e-filing portal with your PAN.
- Check your Form 26AS and AIS. These show your total payouts and the TDS Swiggy deposited for you.
- Pick ITR-4 (or the form that fits you) and enter your delivery receipts under the presumptive scheme.
- Add your bank account and pre-validate it. Refunds go only to a pre-validated account in your name.
- Submit and e-verify with an Aadhaar OTP. A return is complete only after it is verified.
- Get your refund. Once processed, the extra TDS is paid to your bank account.
If you ride for more than one app, add up the payouts and TDS from all of them before you file. Our delivery partner tax guide covers riders who work on two or more apps.
Looking for delivery work near you? See Swiggy delivery jobs. Our team helps you with the partner app, your onboarding and your first trip, and never charges riders.
How many Swiggy partners have filed ITRs?
More than 50,000 Swiggy delivery partners filed their ITRs through a Swiggy filing drive and claimed about ₹6.5 crore in refunds, as reported in the news in September 2026. More than a third of them were filing for the first time.
Swiggy ran the drive for its delivery partners with tax-filing companies ClearTax, TaxBuddy and Dvara Money. Swiggy said an ITR gives partners an official income record, which helps with loans and rental agreements.
Good to know before you start
- Keep your PAN linked and updated. Without a PAN, TDS is cut at a higher rate.
- Save your weekly payout statements. They make it quick to check your total earnings against Form 26AS. Our guide to the Swiggy weekly payment day explains the payout week.
- File every year, even with low income. Each year’s refund is claimed through that year’s return, and a filing history helps with loans.
- Register on e-Shram too. It’s a free government ID for gig workers; see our e-Shram guide for delivery partners.
- Filing on the government portal is free. No one can get you a bigger refund for a fee, so never share your OTP or pay an unknown caller.
Want to start earning with Swiggy? See Swiggy delivery jobs near you. Our team helps you with the partner app, your onboarding and your first trip, and never charges riders.
Swiggy gig workers tax returns: frequently asked questions
Swiggy delivery boy ko ITR bharna padta hai?
Agar aapki taxable income ₹4 lakh saal se zyada hai to ITR bharna zaroori hai. Kam income par bhi ITR bharna faydemand hai, kyunki Swiggy aapke payout se 1% TDS kaat-ta hai. ITR bharne par yeh paisa refund ke roop mein aapke bank account mein wapas aata hai. Zyaadatar riders ka tax zero hota hai.
Swiggy TDS refund kaise milega?
Income Tax e-filing portal par PAN se login karein, Form 26AS mein Swiggy ka TDS dekhein, ITR-4 bharein aur Aadhaar OTP se verify karein. Bank account pre-validate hona chahiye. Process hone ke baad extra TDS seedha aapke bank account mein refund ho jaata hai.
What is the last date to file ITR for delivery partners?
From the 2026 filing season, the last date for ITR-4 and ITR-3 (non-audit cases) is 31 August after the financial year ends. ITR-1 stays at 31 July. Filing early gets your refund sooner, and dates can be extended by the tax department, so note the date for your year.
How much refund can a Swiggy rider get?
Your refund is roughly the TDS deducted minus any tax you actually owe. For most riders the tax is zero, so the refund is the full 1% TDS for the year. For example, ₹3 lakh of yearly payouts means about ₹3,000 of TDS, which you can claim back by filing your ITR.
Is Swiggy delivery income salary or business income?
It’s business income. Swiggy delivery partners work as independent partners, not employees, so they don’t get Form 16 like salaried staff. Your payouts and TDS show in Form 26AS and AIS instead, and most riders report them under the presumptive scheme in ITR-4.
