Should a Christian tithe on gross or net income?
There is no single answer that all Christians accept. Some tithe on gross income, the amount before taxes. Some tithe on net income, the amount you take home. Others hold that the tithe is not a command for believers today and give by a different standard. This post lays out each view.
Seek First does not rule on this question. Scripture, your church, your pastor and your conscience come first. A planner can help you carry out your decision. A planner should not make it for you.
What does the word tithe mean?
The word means a tenth. In our glossary, a tithe is a gift of one tenth of your income to God’s work, usually through your local church. Many Christians first read about it in passages such as Leviticus 27:30 and Numbers 18:21, and then in Malachi 3:10 and Proverbs 3:9-10. The New Testament talks about it in Matthew 23:23 and Luke 11:42.
The Bible also teaches that giving should be generous and willing. Look at 2 Corinthians 9:7, which speaks of giving from the heart and not under pressure. Look at 1 Corinthians 16:2, which speaks of setting aside a gift in proportion to what you have earned.
Those passages are why the question is hard. Different readers weigh them differently.
What are the main views?
Here is a fair summary. Pastors and scholars you respect may disagree with each other.
| View | What it says | Scripture often cited |
|---|---|---|
| Gross | Give the first tenth of all you earn, before taxes. The first fruits belong to God. | Proverbs 3:9-10, Malachi 3:10 |
| Net | Give a tenth of what you actually receive. Taxes are owed to the state and are not truly yours to give. | Matthew 22:21, Romans 13:6-7 |
| No fixed tithe | The tithe was part of Israel’s law. Christians give freely and often give more than a tenth. | 2 Corinthians 9:7, 1 Corinthians 16:2 |
| Proportional | Give in proportion to your means and to what God has given you. A tenth may be a starting point. | Luke 12:48, 2 Corinthians 8:12 |
The gross view. Supporters say the first part of your income belongs to God before you pay anyone else. They often point to the first fruits language in Proverbs 3:9-10. They say that a tithe on net income puts the government ahead of God.
The net view. Supporters say that taxes withheld are not income you ever receive. They argue that a tithe on take-home pay is a tithe on what you actually have. They often point to Jesus’ teaching on Caesar in Matthew 22:21 and Paul’s teaching on taxes in Romans 13:6-7.
The no fixed tithe view. Supporters say that Christians are not under the Old Testament law and that the New Testament sets no percentage. Giving, in this view, should be willing, planned and often greater than a tenth.
The proportional view. Supporters read Luke 12:48 as a call to give in line with what you have received. They see a tenth as a floor for some and a ceiling for none.
Each of these groups loves Scripture. Many honor the Lord by how they give.
What does the math look like?
Here is a round example, for illustration only. It is not advice.
| Item | Amount |
|---|---|
| Annual pay before taxes (gross) | $200,000 |
| Taxes withheld, example only | $60,000 |
| Pay after taxes (net) | $140,000 |
| A tenth of gross | $20,000 |
| A tenth of net | $14,000 |
| Difference | $6,000 |
The gap grows with income. It also grows if you have other pay items, such as bonuses, employer stock or retirement contributions. These questions come up in the real world:
- Do I include a bonus?
- Do I count employer retirement contributions?
- Do I count the value of stock that vests?
- Do I count the gain when I sell shares?
- What about a spouse’s income?
Whichever view you hold, write down what counts. A clear rule is easier to keep than a vague one. Many families set the rule with their spouse and review it each year.
How do I decide?
- Pray and read. Read the passages above. Read them in context.
- Talk with your pastor. Many churches teach a position. Ask what yours teaches and why.
- Talk with your spouse. Agree on one standard.
- Pick a base. Gross, net or another measure. Write it down.
- Pick a plan for the form. Cash, appreciated shares, a donor-advised fund or something else. Our post on giving appreciated stock covers one option.
- Review each year. Pay raises, stock vesting and retirement all change the base.
Do not let a tax result choose your standard. Ask your CPA how gifts count on your return, but let calling lead.
Where do taxes come in?
Taxes shape the form of your gift, not the Bible’s call to give. Your CPA can tell you how gifts to qualified charities count on your return and what records to keep. If your giving is large, ask about timing. See our guides on tithing and biblical generosity and on giving appreciated stock and bunching.
The idea behind the whole discussion is stewardship: managing what God has given you with wisdom and care. Matthew 6:33, the verse behind our name, puts it first: “seek first the kingdom.” Giving flows from that.
Next step
Our biblical stewardship page explains how Seek First thinks about money and faith together. When you want help turning your giving decision into a plan, schedule a free call for a 20-minute complimentary consultation, or call (866) 398-4044.
Frequently asked questions
Should I tithe on gross or net income?
Christians answer this two ways, and some answer it a third way. Some tithe on gross pay, before taxes. Some tithe on net pay, after taxes. Others say the tithe is not a command for believers today. Seek First does not rule on this. Talk with your pastor and decide with your spouse.
Is the tithe required of Christians today?
Believers disagree. Some teach that the tithe still guides Christian giving. Others teach that the tithe belonged to Israel under the law and that Christians give freely and generously. This post describes the main views fairly and does not decide for you.
Does tithing on gross or net change my taxes?
Giving is a faith decision first. Tax rules treat gifts to qualified charities in their own way, and they depend on your return. Ask your CPA how your gifts count. Do not let a tax result choose the amount you feel called to give.
Can I tithe with stock or other assets?
Many people give assets other than cash, such as shares that have grown in value. Check with your church about how it receives gifts. Your CPA can explain how a gift of shares is treated for taxes.
