Tithing by Denomination

Different Christian traditions teach different things about tithing — how much to give, what income to base it on, where the money should go, and whether tithing is a strict obligation or a voluntary guideline. This guide summarizes what major denominations teach, as accurately and respectfully as possible.

Keep in mind that individual congregations within any denomination may vary in their emphasis and expectations. What follows reflects the general, documented teaching of each tradition — not necessarily what every local church in that tradition practices.

General Protestant / Evangelical

Most mainstream Protestant and evangelical churches teach a tithe of 10% of gross income, given to the local church. This is grounded in the Old Testament tithe commands (Leviticus 27:30, Malachi 3:10) combined with the New Testament emphasis on generosity and cheerful giving (2 Corinthians 9:7). The tithe is typically presented as a baseline — a starting point for giving — with offerings above the 10% directed toward missions, building funds, and other causes.

In practice, there is significant variation. Some churches teach tithing as a firm biblical mandate; others frame it as a recommended guideline. Most leave the gross-vs-net decision to the individual. Very few Protestant churches enforce tithing as a condition of membership, though some may require it for leadership positions.

Catholic

The Catholic Church does not mandate a specific tithe percentage. Canon 222 of the Code of Canon Law states that the faithful are obliged to assist with the needs of the Church and to promote the works of the apostolate and charitable efforts — but it does not specify 10% or any other fixed amount.

The most common guidance in American Catholic parishes is a "5/5 split" — 5% of income to the parish and 5% to other charitable causes (schools, diocesan appeals, secular charities). This is a guideline rather than a rule. Many Catholic financial educators describe it as "proportionate giving" — giving in proportion to your means, with generosity and sacrifice, rather than meeting a rigid percentage.

Because the obligation is framed as proportionate rather than fixed, the gross vs net question is less prominent in Catholic discussions than in Protestant ones. The focus is on the spirit of generosity rather than the exact math.

Seventh-day Adventist

The Seventh-day Adventist Church has one of the most structured tithing systems in Protestant Christianity. Members are expected to tithe 10% of their gross income (referred to as "increase") to the local conference — not directly to the local church. The conference then distributes funds to support pastoral salaries, education, and mission work.

Above the tithe, Adventists are encouraged to give additional "offerings" to their local church for operating expenses, community services, and special projects. The distinction between tithe (which goes to the conference) and offerings (which stay local) is emphasized clearly in Adventist financial teaching. Tithe is considered "holy to the Lord" and non-negotiable; its destination is not a matter of personal choice.

LDS (The Church of Jesus Christ of Latter-day Saints)

The LDS Church teaches that members should pay a "tithing" of 10% of their "increase" annually. The term "increase" comes from Doctrine and Covenants 119 and is intentionally left without an official definition — the Church's First Presidency has stated that individual members should determine what constitutes their increase through personal prayer and reflection.

In practice, this means some LDS members tithe on gross income, others on net income, and the Church does not correct either interpretation. Tithing is paid directly to the Church through local ward leadership and is used centrally for temples, meetinghouses, education (BYU system), welfare programs, and missionary work.

Tithing carries particular weight in LDS practice because it is a requirement for a temple recommend — the credential needed to participate in temple ordinances. Members meet annually with their bishop for "tithing settlement," a private conversation to confirm their tithing status. This makes tithing more directly tied to participation in sacred practices than in most other traditions.

Baptist

Baptist churches generally teach a 10% tithe to the local church, drawn from the same Old Testament foundation as other Protestant traditions. Because Baptist ecclesiology emphasizes local church autonomy (each congregation is self-governing), there is no centralized denominational rule on tithing — each church sets its own expectations.

In practice, most Baptist churches — whether Southern Baptist, American Baptist, or independent — teach tithing as a biblical expectation and encourage members to give to the local church first before directing gifts to other organizations. Some larger Baptist churches maintain formal membership expectations around tithing; many do not. The gross vs net question is typically left to the individual.

Methodist / United Methodist

The United Methodist Church teaches proportional giving and generosity but does not mandate a specific tithe percentage at the denominational level. John Wesley, Methodism's founder, famously practiced radical generosity — he reportedly gave away the majority of his income — but the modern denomination is less prescriptive.

Many Methodist congregations use a "tithing emphasis" during stewardship season and encourage members to work toward a 10% tithe over time, sometimes using a "step-up" approach (increasing giving by 1% per year until reaching 10%). The tithe is directed to the local church, with additional giving encouraged toward Methodist-specific missions and conference-level ministries (apportionments).

Pentecostal / Charismatic

Pentecostal and charismatic churches — including the Assemblies of God, Church of God in Christ, and many independent charismatic congregations — generally teach a 10% tithe on gross income as a firm biblical standard. Tithing is often preached with strong emphasis, frequently citing Malachi 3:10's promise of blessings for faithful tithers.

Many Pentecostal churches distinguish clearly between tithes (the mandatory 10% to the local church) and offerings (voluntary additional gifts). Some also teach "firstfruits" giving — a special one-time offering from the first income of the year or a new job — as separate from the regular tithe. Generosity and sacrificial giving beyond the tithe are strongly encouraged in most Pentecostal communities.

Eastern Orthodox

The Eastern Orthodox Church does not teach a fixed tithe percentage. Orthodox theology generally frames giving as a spiritual discipline — an act of stewardship and sacrifice — rather than as compliance with a specific Old Testament command. Bishops and priests may encourage generous giving, but a mandatory 10% tithe is not part of standard Orthodox teaching.

In practice, Orthodox parishes are typically supported through a combination of membership dues (stewardship pledges), festival fundraisers, and free-will offerings. The emphasis is on giving as part of the whole life of faith — fasting, prayer, almsgiving — rather than on meeting a specific numerical target.

Non-Denominational

Non-denominational churches, by definition, don't have a centralized authority setting tithing standards. In practice, most non-denominational churches teach a 10% tithe as a recommended baseline, framed in terms of grace and relationship rather than obligation. The language is often softer than in denominations with formal tithing doctrines — "we encourage generosity starting with the tithe" rather than "the tithe is required."

The gross-vs-net decision, the exact percentage, and the allocation of giving are all typically left to the individual's conviction. Many non-denominational churches offer financial courses (such as Financial Peace University) that include tithing as a core component of a healthy financial life.

A Common Thread

Despite real differences in structure and emphasis, every tradition covered here shares a core conviction: giving is an essential part of the life of faith. Whether your tradition frames it as an obligation, a discipline, or a grace-driven response, the heart of the practice is the same — using what you've been given to support the work of your community and the needs of others.

Calculate your tithe →

Use the tithe calculator to see your tithe at any percentage and pay frequency. Set it to your denomination's recommended rate or explore what different amounts look like for your income.