There is no verse that sets a tithe on retirement income, so Christians land in three places: 10% of everything that arrives, 10% of what reaches the bank after taxes, or a freely chosen percentage given with thanks. Whichever you choose, apply it the same way every month, count each dollar only once, and for IRA money look at the Qualified Charitable Distribution, which the IRS allows from age 70½.
Retirement changes where money comes from. A paycheck becomes a stack of smaller streams: Social Security, a pension, withdrawals from a 401(k) or IRA, maybe rent or part-time work. Each stream raises its own question about the tithe. This page works through them one at a time. It gives rules from the IRS where taxes are involved, and it says plainly when a question belongs to your pastor or your conscience. Check with a tax professional before acting on any tax figure here.
Put it into practice
List every retirement income stream, then run each total through our Tithe Calculator on both a gross and a net basis. Our Retirement Longevity Calculator shows whether your withdrawals leave room for the percentage you pick.
What the Bible says about older age and giving
Scripture never retires the faithful. “They still bear fruit in old age; they are ever full of sap and green” (Psalm 92:14, ESV). Giving can be one of the fruits.
The Bible also supports planning for the years ahead. “The plans of the diligent lead surely to abundance” (Proverbs 21:5, ESV). A fixed income asks for more planning, because a mistake is harder to repair.
On the tithe itself, the old covenant text most quoted is Malachi 3:10: “Bring the full tithe into the storehouse, that there may be food in my house” (ESV). Christians read it differently. One camp treats 10% as the floor. Another treats it as a starting point for free-will giving. A third sees New Testament giving as proportional, as in 1 Corinthians 16:2: “On the first day of every week, each of you is to put something aside and store it up, as he may prosper” (ESV). Our guide to tithing on gross or net sets those positions side by side.
Stream by stream
| Income stream | Common view among Christians | Practical note |
|---|---|---|
| Social Security | Many tithe on it as income; some see it as a return of what they paid in and give a freely chosen amount | See our Social Security tithing guide |
| Pension | Tithe on the payment, the same as wages | Decide gross or net once and keep to it |
| 401(k) or IRA withdrawals | Tithe at the time of withdrawal, if you did not already tithe on the original deposit | Avoid counting the same dollar at deposit and at withdrawal |
| Required Minimum Distributions | Same as other withdrawals | The IRS says RMDs begin with the year you turn 73 (irs.gov) |
| Rental or part-time income | Tithe on the increase, after real expenses | Keep a simple record |
| Home sale or inheritance | Debated; many tithe only on the gain or on a gift | Ask your pastor and your tax professional |
The table summarizes positions and issues no ruling. Honest believers hold each one.
The 401(k) and IRA question
Say you tithed 10% of your salary for forty years. Part of what you saved went into the 401(k) before you saw it, and you may have tithed on that part when you earned it. If so, the withdrawal now is the second appearance of the same dollars. Many retirees tithe only on the growth, or give a smaller percentage on withdrawals. Others tithe on every withdrawal and consider the matter closed.
Both approaches have honest roots. What matters is the rule you set and your ability to explain it to your spouse and your pastor. Write it down. Proverbs 21:5 favors it.
If you tithed on take-home pay while you contributed to a pre-tax account, the contributions never passed through your tithe base. In that case tithing on withdrawals catches up on money you never tithed. A simple test: ask whether the dollar has been tithed already. If yes, leave it. If no, tithe it when it arrives.
Qualified Charitable Distributions from an IRA
A Qualified Charitable Distribution (QCD) is a payment from an IRA straight to a qualified charity. The IRS says the owner must be age 70½ or over. The payment goes directly from the IRA to the charity. It counts toward your required minimum distribution, in whole or in part. Ongoing SEP and SIMPLE IRAs are excluded (irs.gov, retirement plans FAQs on IRA distributions).
The IRS set the aggregate limit on QCDs for 2026 at $111,000, up from $108,000 in 2025 (IRS Notice 2025-67, Internal Revenue Bulletin 2025-49). That notice also raised the one-time split-interest election to $55,000 from $54,000. In its own example, the IRS says that if your RMD is $10,000 and you give a $5,000 QCD, you still withdraw another $5,000 to meet the requirement.
On Form 1040, the full distribution goes on the IRA distributions line, zero goes on the taxable amount line, and you write “QCD” beside it (IRS FAQs). Because the money is excluded from income, you do not also deduct it as a charitable contribution. Gifts to donor-advised funds and private foundations do not qualify, and the gift cannot benefit you.
Why does this matter to a tither? A retiree who takes the standard deduction cannot normally deduct a tithe, so a QCD can be the one route that lowers taxable income by the amount given. Whether it fits your situation is a question for a tax professional, because it affects other thresholds. I do not claim it is the right choice for you.
Our companion piece on whether tithing is tax deductible explains the standard deduction and the new rule for people who do not itemize.
Example: a couple with four income streams
Consider a couple with $3,200 a month in combined Social Security, a $1,500 pension, a $600 IRA withdrawal and $400 of rental profit. That is $5,700 a month of total income. These numbers are made up for illustration.
| Approach | Basis | Monthly gift |
|---|---|---|
| 10% of all income | $5,700 | $570 |
| 10% excluding the IRA withdrawal (already tithed at deposit) | $5,100 | $510 |
| 5% of all income, plus a yearly QCD | $5,700 | $285 monthly, plus the QCD |
Neither line is the correct answer. Each is a transparent rule. The couple on the third line must still do the arithmetic, since a smaller monthly gift plus a QCD can equal or exceed the first line. Ask whether the total honors the conviction you hold.
A seven-step framework
1. Make a list. Every income stream, with the monthly amount.
2. Choose gross or net. Decide once. Write it down.
3. Mark what was already tithed. Pre-tax savings and Roth contributions need different treatment, so note which is which.
4. Set the percentage. Pray over it with your spouse. Include your pastor if you are unsure of your church’s teaching.
5. Automate the monthly gift. A fixed date removes the weekly decision on a fixed income.
6. Look into a QCD after 70½. Ask your IRA custodian how it processes them, and ask a tax professional whether it fits.
7. Review each January. Social Security adjustments, RMD changes and medical costs all shift the numbers.
Giving on a fixed income takes courage, and Scripture honors it. The widow who gave two small coins gave out of her poverty (Luke 21:1-4). She is the patron of every retiree who gives with a calculator in hand.
Giving while living and leaving a legacy
Retirees face a second question that working families rarely do: how much to give now and how much to leave behind. Proverbs 13:22 (ESV) says, “A good man leaves an inheritance to his children’s children.” Scripture values both the legacy for family and the generosity of a living hand.
Many retirees do both. They give from monthly income through the year, and they name the church or a ministry in a will or beneficiary designation. For IRA money, naming a charity as beneficiary is one option to raise with an estate attorney, since the account can pass to a charity without going through the family. Our page on Christian estate planning covers wills, trusts and beneficiary forms. A gift received by an heir raises its own tithing question, treated in our guide on tithing on an inheritance.
Giving while you are alive has one advantage no will can match: you get to see it. A grandfather who hands the offering envelope to a grandchild teaches more about stewardship than a paragraph in a trust.
When the budget is tight
Some retirees read this page and feel worry. The monthly income is fixed, the medical bills are rising and the percentage they gave for decades now feels heavy. Scripture meets that worry with realism and kindness. The widow in Luke 21 is praised for what she had, and Paul asks each person to give as he has decided in his heart (2 Corinthians 9:7, ESV).
If your income has dropped, three steps help. Write down the current numbers for every stream. Meet with your pastor or a trusted elder and describe the situation. Choose a percentage you can keep for a full year, even if it is lower than before. A smaller gift given steadily beats a larger one that stops in the spring. Review it again the next January, when your RMD and any cost-of-living change are known.
If a church can help with groceries, utilities or a repair, ask. Receiving help from the body is part of how the body works. Retirees who gave for decades have earned the right to ask without shame.
Internal study path
Continue with tithing on Social Security, tithing on gross or net, Christian retirement planning, what the Bible says about retirement, the Tithe Calculator and the tithing hub.