The honest biblical answer: a tithe is a tenth of your increase .
That much is unambiguous across Genesis, the Mosaic Law, the Prophets, and Jesus' own teaching.
The harder questions — gross or net? before or after taxes? what if I'm self-employed, in debt, or paid on commission? — require careful biblical reasoning.
This guide walks through every situation with worked examples.
Free tool Skip the math.
Our free Tithe Calculator handles gross, net, weekly, biweekly, monthly, and annual income — and shows your full-year giving total.
The simple answer: ten percent of your increase The Hebrew word translated "tithe" ( ma'aser ) literally means "a tenth." Every biblical occurrence of tithing — Abraham ( Genesis 14:20 ), Jacob ( Genesis 28:22 ), Mosaic Law ( Leviticus 27:30 ), the Levitical share ( Numbers 18:21 ), Jesus' affirmation ( Matthew 23:23 ) — uses ten percent as the baseline.
So the simple rule: 10 percent of your income, given first, to your local church.
Everything else in this article is a refinement of that one principle.
Gross or net? The firstfruits principle Scripture does not use modern tax categories, but it speaks decisively about firstfruits : "Honor the Lord with your wealth and with the firstfruits of all your produce" ( Proverbs 3:9 ).
The firstfruits offering was the first portion of the harvest — given before the farmer knew how much remained for himself.
Applied to modern income, the firstfruits principle points toward gross income — the full amount earned before any deduction.
The reasoning: God deserves the first tenth, not the leftover tenth after government, insurance, and retirement claim theirs.
That said, Scripture does not legislate this question explicitly.
A Christian who tithes on net income is still tithing — and is still being more generous than most.
The principle is not a courtroom statute.
It is a heart posture: "Bring the firstfruits, not the leftovers." Worked examples: gross vs. net Here is the same person under both models.
Item Annual Monthly Gross salary $72,000 $6,000 Federal + state tax (~22%) ($15,840) ($1,320) FICA (7.65%) ($5,508) ($459) Health insurance + 401k ($6,000) ($500) Net (take-home) $44,652 $3,721 Tithe on gross (10%) $7,200 $600 Tithe on net (10%) $4,465 $372 The difference is significant — about $2,735 per year in this example.
Most pastors recommend the gross figure as the more biblically faithful starting point; some Christians work toward the gross tithe over time as their finances stabilize.
If you're self-employed Self-employment income is increase — but only after legitimate business expenses.
The biblical analog is the farmer: he tithes on the harvest, not on the seed and the rented oxen.
Calculate your tithe on: Net business income — gross revenue minus genuine business costs (materials, mileage, software, rent, contractor labor).
Not deducted: your own salary, your home, your tax bill, your retirement contributions.
Those are personal allocations of your true income.
Example: A freelancer earning $120,000 in revenue with $30,000 in legitimate business expenses tithes on $90,000 — that is $9,000 annually, or $750 per month.
If you're paid on commission or irregular income The biblical principle is "as he may prosper" ( 1 Corinthians 16:2 ) — proportional giving on actual income, not estimated income.
Two practical approaches: Per-paycheck tithing — Calculate ten percent of every commission check and give it within the same week.
Cleaner, simpler, no end-of-year shock.
Monthly reconciliation — Tithe a baseline amount weekly, then true up at the end of each month based on what actually came in.
Avoid the trap of "I'll tithe once a year when I see what I made." The rhythm of regular giving is itself a spiritual discipline ( 1 Corinthians 16:2 ).
If you're in debt Should you tithe while paying off debt? The honest biblical answer: yes .
Three reasons: Malachi 3:8-10 calls withholding the tithe "robbing God" — and Israel was struggling economically when Malachi was written.
Hardship was never a biblical exemption.
The Macedonian believers gave generously "in a severe test of affliction" and "out of their extreme poverty" ( 2 Corinthians 8:1-3 ).
Stopping the tithe to pay debt faster usually does not work — it tends to slow debt payoff because it severs the spiritual discipline that holds the rest of the budget together.
The Christian path: tithe first, attack debt aggressively second, postpone luxuries third.
Use the Debt Snowball Calculator to plan your payoff date with the tithe locked in.
If you receive an inheritance, bonus, or windfall Treat it as increase.
Deuteronomy 14:22 : "You shall tithe all the yield of your seed." A bonus is a yield.
An inheritance is a yield.
A tax refund is a yield (technically a return of your own money — most Christians tithe on the original gross and skip the refund).
Sale of an asset that grew in value? Tithe on the gain, not on the cost basis.
Where should the tithe go? The biblical pattern is the storehouse — the central place of corporate worship that supported the priests, the work, and the poor ( Malachi 3:10 ; Numbers 18:21 ; Nehemiah 13:12 ).
The modern equivalent is the local church the Christian belongs to.
This means parachurch giving, missionary support, and gifts to the poor are offerings beyond the tithe — not redirections of it.
The tithe goes to the local church first; everything else follows.
A final word: above the tithe The tithe is the floor, not the ceiling.
The New Testament repeatedly raises the standard — the Macedonians gave beyond their means ( 2 Corinthians 8:3 ), the widow gave everything ( Mark 12:44 ), the early church sold property to meet needs ( Acts 4:32-37 ).
The Christian who has been transformed by the gospel does not negotiate the tithe down.
He grows the offering above it.
All Scripture quotations from the English Standard Version unless otherwise noted.