Should You Tithe on Gross or Net Income?

This is the single most common tithing question — and there is no universally agreed-upon answer. Believers who tithe on gross income and those who tithe on net income can both point to sound reasoning and scriptural support. This guide presents both positions as fairly as possible so you can make an informed decision based on your own conviction.

The Case for Tithing on Gross Income

Those who advocate tithing on gross income — the full amount you earn before taxes and deductions — often ground their position in the biblical concept of "firstfruits." The idea is that giving should come from the top, before anything else is taken out, as an act of trust and priority.

The most frequently cited passage is Proverbs 3:9: "Honor the Lord with your wealth, with the firstfruits of all your crops." The emphasis on "firstfruits" suggests giving from the whole, not from what's left over. Supporters of this view also point to Leviticus 27:30: "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord." The phrase "everything from the land" is read as the total yield — the gross harvest — before any portion is set aside for other purposes.

From a practical standpoint, proponents argue that taxes fund government services you benefit from (roads, emergency services, public infrastructure), so they're not truly "lost" income. Under this reasoning, tithing on gross is giving from your full provision, while tithing on net is giving only from the portion you personally control after the government takes its share.

The Case for Tithing on Net Income

Those who favor tithing on net income — your take-home pay after taxes, Social Security, Medicare, and other mandatory deductions — take a more practical approach. The core argument is simple: you should tithe on income you actually receive and can direct, not on money that never reaches your hands.

This position is especially common among believers with high tax burdens, those in countries with heavy payroll taxes, or people whose gross-to-net gap is substantial due to mandatory retirement contributions or other required withholdings. The reasoning is that the ancient Israelite farmer tithed on the harvest he brought in, not on grain that was lost to weather or seized by a ruling authority before it reached the threshing floor.

2 Corinthians 9:7 is often cited here: "Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver." For many, tithing on an amount they never actually received feels compulsory rather than cheerful. The spirit of generous, willing giving — rather than a rigid formula applied to a number on a pay stub — is what matters most in this reading.

The Dollar Difference: A Worked Example

The examples below use the traditional 10% tithe; your own percentage may differ based on your tradition or personal conviction — the calculator supports any rate.

To make this concrete, consider someone earning $60,000 per year in gross salary. After federal and state income taxes, Social Security, and Medicare — assuming a typical effective rate for a single filer, which varies by state and filing status — their net take-home pay is approximately $45,000.

Neither number is wrong. The difference is real, and for many households $125 per month is significant. This is exactly why the question deserves thoughtful consideration rather than a reflexive answer in either direction.

What Most Traditions Say

Most Protestant denominations teach tithing on gross income as the standard but generally leave the final decision to the individual believer. The Catholic Church's guidance under Canon 222 calls for "proportionate giving" without specifying gross or net. The LDS Church asks members to tithe on their "increase," a term that individual members interpret as either gross or net. Seventh-day Adventists typically teach tithing on gross income to the conference.

For a fuller look at what specific traditions teach, see our Tithing by Denomination guide.

It's a Matter of Conviction

What both sides share is more important than where they differ: a commitment to generosity, faithfulness, and giving as an act of worship. Whether you land on gross, net, or somewhere in between, the decision is between you and God — and it's one that most churches and pastors will respect regardless of where you come out.

If you're genuinely unsure, a common piece of pastoral advice is to start where you are and give cheerfully. You can always increase your giving over time as your conviction grows and your financial situation allows.

Calculate your tithe →

Enter both your gross and net income on the calculator to see your own side-by-side comparison.