Tithing on gross income returns 10% of total earnings before taxes (the firstfruits principle); tithing on net returns 10% of take-home pay after taxes.
Scripture never names a tax line — so the question 'gross or net?' is answered by principle, not chapter and verse. The deciding principle is firstfruits: the first and best portion belongs to God.
Side-by-side comparison
| Dimension | Tithing on gross | Tithing on net |
|---|---|---|
| Base of the tithe | Total income before taxes | Take-home pay after taxes |
| Underlying principle | Firstfruits (Prov 3:9) | Stewardship of what you receive |
| On a $5,000 paycheck | $500 tithe | ≈$390 tithe (22% bracket) |
| Annual difference | Higher giving | Lower giving by ~$1,300/yr |
| Tax refund handling | Already tithed | Tithe the refund (new income) |
| Historic practice | Most evangelical teaching | Common where taxes are heavy |
What Scripture says
- Proverbs 3:9–10 — Honor the Lord with the firstfruits of all your produce.
- Exodus 23:19 — The first of the firstfruits — given before anything else is touched.
- Leviticus 27:30 — Every tithe is holy to the Lord.
Verdict
Tithing on gross most directly honors the firstfruits principle. Tithing on net is still faithful — Scripture cares about a cheerful, consistent heart, not the spreadsheet math.
Frequently asked questions
What if I can't afford gross right now?
Start with net, communicate the plan with God, and increase toward gross as debt clears. A growing tithe is a sign of growing trust.
Do I tithe on my tax refund?
If you tithed on gross, the refund is already covered. If you tithed on net, treat the refund as new income and tithe on it.
Tithe Calculator (gross or net) · Tithing & Generosity Hub · Proverbs 3:9–10 meaning