The short answer: yes. An inheritance is "increase" (Prov 3:9), and Scripture's firstfruits principle treats every form of increase the same way. Most evangelical teachers agree, and the Old Testament reinforces this: Israel tithed the produce of land that was itself an inheritance from God.
The biblical case
Three lines of evidence:
- The firstfruits principle (Prov 3:9; Deut 26). "Honor the LORD with your wealth, with the firstfruits of all your crops." All. Including unearned increase.
- The Israelite tithe was paid on inherited land. The Promised Land was explicitly an inheritance from God to Israel (Num 26; Josh 13-21), and Israel tithed the produce of that land annually. There's no precedent for "this was inherited, so it's exempt."
- Abraham's tithe was on spoils, not earnings. Genesis 14: Abraham didn't earn the wealth he tithed — he recovered it in battle. The closest biblical analog to "unearned windfall" is treated as full tithe-eligible increase.
Gross or net of estate tax?
For most US inheritances, this is a non-issue: the federal estate-tax exemption is $13.6M+ (2026), so the vast majority of estates pay zero federal estate tax. The estate pays the tax before distribution, and you receive a net amount.
The firstfruits principle says tithe what you receive. If the estate paid $400K in taxes and you receive $1M, tithe on the $1M — that's your increase. You aren't responsible for tithing on dollars that never reached you.
What if it's not cash?
- Inherited stocks / mutual funds — you receive them at a stepped-up cost basis (their value on the date of death). Tithe 10% of the stepped-up value. Consider donating shares directly rather than selling and tithing cash — see can I tithe stocks or crypto.
- Inherited real estate — tithe 10% of the appraised value at inheritance. If you can't liquidate easily, you can stagger the tithe over a year or two; the Old Testament tithed the festival tithe in installments.
- Inherited IRA — tithe on each distribution as you take it (the inherited IRA must usually be drained within 10 years under SECURE Act rules). The full distribution is increase.
- Inherited Roth IRA — already-tithed contributions, untithed growth. If you can separate, tithe growth only. If you can't, tithe full to be safe.
A pastoral note
Inheritances often arrive in the middle of grief. The instinct to "wait until things settle" is understandable but counterproductive — tithing on an inheritance is one of the cleanest ways Scripture gives us to honor a parent or grandparent's legacy. It turns received money into worship.
If the inheritance is large, consider going beyond the tithe. The Macedonian church gave "beyond their ability" (2 Cor 8:3). A windfall is often the easiest moment to ladder giving from 10% to 15% or 20% — you weren't planning on the money anyway.
Apply it
Run our Tithe Calculator with the inheritance amount to set the firstfruits figure.