It's the question every new tither asks: do I tithe on gross income or net? A 10% tithe on $5,000 gross is $500.
On $3,800 net it's $380.
That's $1,440 a year of difference.
It matters — and Scripture, in fact, never directly answers it.
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Why Scripture doesn't say The modern distinction between gross (pre-tax) and net (post-tax) income didn't exist in an agrarian economy.
A farmer in Israel didn't have payroll deductions, federal withholding, or 401(k) contributions.
He had a harvest — and he gave the firstfruits of that harvest.
The biblical principle is Proverbs 3:9 : "Honor the LORD with your wealth and with the firstfruits of all your produce." Firstfruits = the first, the best, the off-the-top portion.
The principle is clear; the calculation is not.
The 'gross' camp Tithers who tithe on gross argue: Firstfruits is pre-deduction.
Israelites tithed before government took anything.
Generosity reflects abundance.
Your gross is what God provided; net is what's left after Caesar.
It's the higher bar — the safer side of obedience.
It avoids letting the IRS define your generosity.
The 'net' camp Tithers who tithe on net argue: Net is what you actually receive.
You can't tithe on money you never see.
Taxes fund government, not personal increase.
Tithing on gross is tithing on someone else's money.
Old Testament tithes were on harvest after losses.
A farmer didn't tithe on the grain bugs ate.
It's still 10% — God isn't impressed by accounting tricks either way.
The honest answer Both camps are faithful.
Both can give cheerfully (2 Cor 9:7).
Neither is unbiblical.
The question is not which calculation is right but which posture is yours .
If you can tithe on gross without resentment — do it.
The higher bar shapes the heart.
If gross would push you into debt or starve generosity in other directions, tithe on net cheerfully and grow toward gross over time.
A simple framework Ask three questions: Am I giving the first portion, not the leftover? (Firstfruits principle.) Am I giving cheerfully, not resentfully? (2 Corinthians 9:7.) Am I willing to grow? (Tithing is the floor, not the ceiling — 2 Cor 9:6-8.) Real-world examples Salaried employee, $5,000/month gross, $3,800 net.
Gross tithe = $500.
Net tithe = $380.
Self-employed, $80,000 revenue, $30,000 business expenses, $50,000 profit.
Tithe on $50,000 (your actual increase), not $80,000.
Business expenses are not personal income.
Commission-based, irregular income.
Tithe on each payment as it comes — gross or net by your conviction.
Use a tithing calculator to track.
What about taxes you'll get back? If you tithe on net and later receive a tax refund, that refund is increase.
Tithe on it.
If you tithed on gross and receive a refund, you've already covered it.
The deeper point Whether you tithe gross or net is a question of conviction, not commandment.
What matters is that the first portion of your increase belongs to the Lord, given joyfully.
Don't let the calculation become the obstacle.
See our full biblical tithing guide and tithe vs offering .