Most Christians who ask this question land on one of two answers: tithe 10% of the rent you collect (gross), or 10% of what is left after the property's costs (net). On a $1,800-a-month rental, that is the difference between $180 and something closer to $36 a month. Scripture never mentions rental property, so this is a conscience-and-wisdom decision, and this page shows you the math for each position so you can choose with your eyes open.
Put it into practice
Run your own numbers with our Tithe Calculator, then read the general rule on tithing on gross or net income. For the whole biblical picture of giving, grab the free Biblical Blueprint for Money (41-page PDF, no signup).
Why rental income confuses people
A paycheck is simple. Your employer withholds taxes, and you decide whether the tithe comes off the top or off the take-home. Rental income arrives in a different shape. The tenant pays you $1,800, and before you ever see a dollar of profit, the mortgage, the property tax, the insurance, and the water heater that died in March all have a claim on it.
That gap between money collected and money kept is the whole question. A landlord who tithes on the gross is giving from the full rent check. A landlord who tithes on the net is giving from the profit. Both landlords are trying to honor God with the increase. They simply define “increase” differently.
There is a second wrinkle. Some of what a landlord pays each month builds equity. The principal portion of a mortgage payment reduces the loan and grows your ownership stake, so it is a cost that also behaves like savings. Any honest answer has to deal with that.
The math on a $1,800 rental
Here is a realistic, simplified month for a single-family rental. The figures are illustrative. Yours will differ, so treat this as a template.
| Line | Monthly amount | 10% tithe | Per year |
|---|---|---|---|
| Gross rent collected | $1,800 | $180 | $2,160 |
| Operating costs (property tax $200, insurance $80, repairs reserve $120, management/vacancy allowance $90 = $490) | $1,310 left | $131 | $1,572 |
| Mortgage payment (principal and interest) of $950 | $360 left (net cash flow) | $36 | $432 |
Three positions show up in that table. The gross position tithes $180. Tithing after operating costs gives $131, which treats the mortgage as a financing choice and leaves it out of the expense column. Tithing on cash flow gives $36, which treats every bill as a cost of earning the rent.
That gap is large: $2,160 a year against $432 a year on the same house. That spread is why the question deserves a real answer.
One more point on taxes. The IRS lets landlords deduct depreciation, which is a paper expense with no cash leaving your account. Your tax-return profit can therefore look far smaller than your real cash flow. Depreciation is a tax concept, and a tithe based on it would shrink your giving without any real cost to you. Ask a tax professional how your own return treats the property, and keep your giving decision tied to actual cash.
What the Bible says about firstfruits and increase
Scripture gives the principle. It does not give a landlord's spreadsheet.
Proverbs 3:9-10 says, “Honor the LORD with your wealth and with the firstfruits of all your produce; then your barns will be filled with plenty.” The word “produce” is the Hebrew tevuah, the yield or income of the land. The command attaches to what a resource yields.
Deuteronomy 14:22 says, “You shall tithe all the yield of your seed that comes from the field year by year.” Israel's tithe was a percentage of yield. An Israelite farmer did not first subtract his seed grain, his oxen, and his labor and then compute the tenth. Many gross-tithers point to this: the tenth came from the harvest as it came in.
Net-tithers answer with the farm's own logic. The seed for next year's crop stayed in the field, and a farmer could not honestly call the whole harvest “increase” when part of it went back into the ground. The word “yield” already assumes the seed. On that reading, the landlord's yield is what the property produces after the property's upkeep.
Both readings are serious, and thoughtful pastors hold each of them. There are also Christians who read the New Testament as setting the tithe aside in favor of generous, proportionate, cheerful giving (2 Corinthians 9:6-7, 1 Corinthians 16:2). Our page on whether tithing is required in the New Testament lays out that view fairly. Whatever your tradition, the landlord's question of “how much” sits inside a larger one: whether the first and best of the income goes to God on purpose.
Three ways Christian landlords handle it
1. Gross rent. You tithe 10% of every rent check the day it clears. This is the simplest method, and it never depends on how good or bad a repair month was. It suits landlords who want a clean rule and who hold a high-yield view of firstfruits. The cost shows up in thin-margin properties, where the tithe on the gross can eat most of the cash flow. On the table above, $180 is half of the $360 the landlord actually keeps.
2. Net profit. You tithe 10% of what the property earns after real expenses. This matches how a business owner or farmer thinks about income, and it keeps a shaky property from becoming a burden. The risk is drift. If you deduct every expense you can imagine, including the ones that are really personal spending, “net” shrinks toward zero. Set the list of allowed expenses once, in writing, and keep to it.
3. Split the difference. Some landlords tithe on the rent minus operating costs, and treat the mortgage principal as their own savings that grows equity. In the table that lands at $131 a month. Others tithe on net cash flow and add a yearly gift when the property sells or is refinanced for a gain. This middle path takes both concerns seriously: the tenth comes from real increase, and the equity you build is not ignored.
Talk with your pastor if you feel stuck. Pastors hear this question from landlords, farmers and small-business owners all the time, and a short conversation often settles what an hour of spreadsheet work cannot. Many landlords also find peace by deciding the method together with their spouse before the first rent check of the year arrives.
A landlord who tithes on the gross today and the net next year has not violated anything. Pick a method, write it down, and apply it the same way each month. Consistency matters more than which method you pick.
Special cases landlords ask about
Vacant months. No rent arrives, so there is nothing to tithe on. Under the gross method you tithe on the rent you actually collect. Your reserve for vacancy is a cost like any other.
Security deposits. A deposit belongs to the tenant until you have a legal right to keep some of it. Do not tithe on it. If you keep part of it for damages, that part becomes income when it does.
Selling the property. A sale can produce a large gain. Many Christians treat that gain as increase and tithe on the profit, meaning the sale price minus what you paid and minus selling costs. Ask a tax professional about the tax side, and use our page on gross versus net to decide how to treat the profit.
A property that loses money each month. If the rent falls short of the mortgage and costs, there is no rental profit to tithe on. Your tithe then rests on your other income, and this is a good moment to reread the guidance in what the Bible says about multiple income streams.
Several properties. Keep one method across every house. If one property earns well and another barely breaks even, add the numbers together before you compute the tenth. A single monthly figure for the whole portfolio is easier to give and easier to explain to your spouse.
Late or prepaid rent. Tithe on the month the money reaches your account. A tenant who pays two months at once creates a larger deposit that month, and the tithe follows it. A tenant who pays late moves the tithe to the day the payment clears.
Rent that also covers your own housing. If you live in one unit of a duplex, only the rent from the other unit counts as rental income. The unit you live in is your home, and it belongs to your ordinary household budget.
Tax rules. Deductions, depreciation, and passive-loss limits vary by situation. Check with a tax professional before you rely on any tax number in this article.
A working framework
1. Decide your definition of increase before you decide the amount. Gross, net, or the middle path. Pray about it, talk with your pastor, and choose one.
2. Write down your expense list. Property tax, insurance, repairs, management, and other real costs of running the house. Personal spending stays out of that list.
3. Decide how to treat mortgage principal. It reduces your debt and grows your equity, so many landlords count it as savings. Others count it as a cost. Either is defensible, and you should pick one and stay with it.
4. Give when the rent arrives. Firstfruits language points to the beginning of the process (Proverbs 3:9). Set the tithe aside the day the deposit lands, well before the year-end spreadsheet.
5. Keep a separate rental account. Rent in, expenses out, and a line for the tithe. It makes every figure in this article easy to find.
6. Review once a year. After a big repair, a refinance, or a rent increase, look at the numbers again. If the property does much better than you planned, you can raise your giving to match.
7. Give cheerfully. 2 Corinthians 9:7 says God loves a cheerful giver. A method you resent by March will not last until December, so choose the one you can carry with a clear conscience.
Internal study path
Keep going with tithing on gross or net, how much you should tithe, the Bible and multiple income streams, tithing on an inheritance, the meaning of firstfruits, Proverbs 3:9-10, and our tithing hub.