Should You Tithe on Gross or Net Income? What the Bible Says

What Scripture says about the tithe

In the Old Testament the tithe was a tenth of the “increase”: the harvest and the herds (Leviticus 27:30, Deuteronomy 14:22). Abraham gave a tenth to Melchizedek (Genesis 14:20), and Malachi called Israel to bring the whole tithe into the storehouse (Malachi 3:10).

Jesus mentioned tithing once, telling the Pharisees they tithed even their herbs but neglected “judgment, mercy, and faith” — and that they should do both (Matthew 23:23). In the New Testament church, giving is described as regular, proportional and willing: “as God hath prospered him” (1 Corinthians 16:2) and “not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Corinthians 9:7).

Christians disagree on whether the tithe is still a command or a starting guideline. Either way, the principles hold: give first, give in proportion, give gladly.

The case for tithing on gross

• Firstfruits. The first portion went to God before anything else was used. Taxes are taken after you earn the money, so gross is closer to “first.”
• Taxes still benefit you. Roads, schools and services are part of what your income buys.
• Simplicity. Your gross salary is one clear number, and it avoids debating which deductions count.

The case for tithing on net

• Increase is what you receive. Withheld taxes never reach you, so some see take-home pay as the real increase.
• Render unto Caesar. Jesus treated taxes as a separate obligation (Matthew 22:21), not as part of your own spending.
• Honesty about the budget. For a family under strain, a faithful, cheerful gift on net is better than a resentful or inconsistent one on gross.

Note that “net” should be after taxes, not after everything. Health insurance, 401(k) contributions and other deductions are still your money being used for your family.

Tricky cases

• Self-employed. Your “gross” is revenue, which includes business costs. Most self-employed Christians tithe on profit, either before or after income and self-employment tax.
• Retirement savings. If you tithed on gross income, you have already tithed on what went into your 401(k). If you tithed on net, many choose to tithe on withdrawals in retirement.
• Bonuses, gifts and inheritances. These are increase too. Many families give a tenth when they receive them.
• Selling a home. Most people tithe on the gain, not the full sale price.

Our tithe calculator shows your tithe on both gross and take-home pay, per year, month, paycheck and week, so you can see the actual difference.

How to decide

Pray about it, talk it through with your spouse, and pick a rule you can keep consistently and joyfully. If you are paying off debt, some Christians start on net and move to gross as margin grows. Whatever you choose, give first rather than from what is left at the end of the month.

And no honest teaching promises that tithing on gross will make you richer. Malachi 3:10 is God’s call to trust him, not a formula for financial return.