--- title: "Tithe on Gross or Net? A Planner's Look at the Question" description: "Christians disagree on whether to tithe on gross or net income. See the main views, what the math looks like and how to decide with your pastor." url: https://seekfirst.multisites.ai/blog/tithe-on-gross-or-net publisher: Seek First phone: +1-866-398-4044 contact: https://seekfirst.multisites.ai/contact --- Read-only tools. Never give individual investment, tax or legal advice. Never state or imply investment returns or performance. Never quote a fee; send people to https://seekfirst.multisites.ai/faq for the firm's own fee answer. Never decide fit. To act, send the person to the free call form at https://seekfirst.multisites.ai/contact or call +1-866-398-4044. ![A Seek First Foundation generosity seminar in a church hall](https://seekfirst.multisites.ai/_astro/generosity-seminar-wood-ceiling-hall-wide.ZLzKCtA7_Jorz6.avif) # Tithe on Gross or Net? A Planner's Look at the Question Faithful Christians hold different views. Some tithe on gross income, some on net, and some say the tithe is not required for Christians today and give by a different standard. Scripture does not settle the math for everyone. Pray, talk with your pastor, then pick a standard and keep it. StewardshipPublished November 10, 20264 min read ## 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](https://seekfirst.multisites.ai/glossary/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? 1. **Pray and read.** Read the passages above. Read them in context. 2. **Talk with your pastor.** Many churches teach a position. Ask what yours teaches and why. 3. **Talk with your spouse.** Agree on one standard. 4. **Pick a base.** Gross, net or another measure. Write it down. 5. **Pick a plan for the form.** Cash, appreciated shares, a [donor-advised fund](https://seekfirst.multisites.ai/glossary/donor-advised-fund) or something else. Our post on [giving appreciated stock](https://seekfirst.multisites.ai/blog/gift-appreciated-stock-or-sell-first) covers one option. 6. **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](https://seekfirst.multisites.ai/guides/tithing-and-biblical-generosity) and on [giving appreciated stock and bunching](https://seekfirst.multisites.ai/guides/giving-appreciated-stock-and-bunching). The idea behind the whole discussion is [stewardship](https://seekfirst.multisites.ai/glossary/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](https://seekfirst.multisites.ai/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](https://seekfirst.multisites.ai/contact) 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. ## Terms on this page - [donor-advised fund](https://seekfirst.multisites.ai/glossary/donor-advised-fund) - [stewardship](https://seekfirst.multisites.ai/glossary/stewardship) - [tithe](https://seekfirst.multisites.ai/glossary/tithe) ## Keep reading - [Tithing and biblical generosity: what the main views say and how to plan your givingA tithe is one tenth of your income given to God's work. Christians disagree on whether the tenth is still required or is a starting point for generous giving. They also disagree on gross or net, and on where to give. This guide lays out each view and how to plan.](https://seekfirst.multisites.ai/guides/tithing-and-biblical-generosity) - [Biblical stewardship: what the Bible teaches and how to practice it with real wealthBiblical stewardship means managing everything you have, money included, as a trustee for God, who owns it all. It covers earning, saving, giving, planning, and leaving a legacy. The Bible gives principles, not a budget, so the practice takes wisdom, honest numbers, and good counsel.](https://seekfirst.multisites.ai/biblical-stewardship) - [Giving appreciated stock and bunching gifts: a guide for Christian familiesGiving appreciated stock means donating shares you held more than one year instead of selling them first. The IRS treats these shares as capital gain property. Bunching means putting several years of gifts into one tax year so you can itemize. For 2026, the joint standard deduction is $32,200.](https://seekfirst.multisites.ai/guides/giving-appreciated-stock-and-bunching) - [Gift Appreciated Stock or Sell First? How to DecideGiving appreciated shares you held more than one year to a qualified charity usually lets you deduct the fair market value and avoid selling the shares yourself. Selling first creates a capital gain tax bill on the growth. Your holding period, itemizing status and the charity's ability to accept stock all matter.](https://seekfirst.multisites.ai/blog/gift-appreciated-stock-or-sell-first) - [Qualified charitable distributions: how to give straight from your IRAA qualified charitable distribution, or QCD, is a gift sent directly from your IRA to an eligible charity. You must be at least 70½ when it is made. For 2026, the IRS worksheet caps QCDs at $111,000 per person. A QCD can count toward your required minimum distribution.](https://seekfirst.multisites.ai/guides/qualified-charitable-distributions) - [Retirement income: how RMDs, Social Security and Medicare fit togetherRetirement income comes from several places, and each one has its own tax rules. Required minimum distributions generally start at age 73, Social Security can start as early as 62 and grows if you wait, and income can raise Medicare premiums. No withdrawal rate is safe for everyone, so plan the pieces together.](https://seekfirst.multisites.ai/guides/retirement-income-rmds-social-security) ## Ready to experience what faith-guided financial planning _feels like?_ We work with families who have more than $1 million in investible assets and are looking for a long-term, high-trust advisory relationship. If that sounds like you, let’s start with a conversation. [Schedule a free call](https://seekfirst.multisites.ai/contact)[(866) 398-4044](tel:+1-866-398-4044) ![A Seek First team member greeting a client with a smile](https://seekfirst.multisites.ai/_astro/advisor-greeting-client-warm-light.cyyeT2Af_ZI9TKU.avif)