The short answer: 10% of the gross bonus, before tax withholding, paid before the rest is allocated. A bonus is "increase," and Scripture's firstfruits principle (Proverbs 3:9; Deuteronomy 26) makes no distinction between regular wages and windfalls.
The firstfruits principle, applied to bonuses
Proverbs 3:9 — "Honor the LORD with your wealth, with the firstfruits of all your crops." The Hebrew word for "crops" (tevuah) means produce, yield, increase. Anything that adds to your net worth from outside it. A regular paycheck is increase. A bonus is increase. A commission is increase. A signing bonus, a tax refund, a stock vest, a 13th-month check — all increase.
The firstfruits rule says: tithe it before you allocate it to anything else. Not after taxes, not after the car payment, not after the "I deserve a little reward" purchase. First.
Worked examples
- $1,000 bonus → tithe $100. Net to you after tithe: $900 (then taxed).
- $5,000 bonus → tithe $500. Worth noting: most US bonuses are withheld at a flat 22% federal rate, so the IRS will withhold ~$1,100. You tithe on the $5,000, not on the ~$3,900 that hits your account.
- $25,000 bonus → tithe $2,500. Same rule applies; gross before withholding.
"But I'll already get taxed on the bonus — isn't tithing on the gross unfair?"
This is the same question as tithe on gross or net, and the answer is the same: tithe on the gross. Abraham didn't tithe on what Melchizedek's tax-collector left him. Israel didn't tithe on the harvest minus Caesar's cut. The principle is firstfruits, not leftovers.
The practical test: if you tithe on net, you're tithing on God's leftovers after Caesar. Firstfruits flips the order — God first, Caesar second, you third.
A note on tax efficiency
If your bonus is large (5-figure or above), consider donating appreciated stock or vested RSUs directly rather than tithing cash — see can I tithe stocks or crypto. This avoids capital-gains tax on the appreciation AND gives you a deduction at full market value, which often lets you give more for the same after-tax cost.
Apply it
Run our Tithe Calculator with your bonus amount to see the exact figure to give.