How to Calculate Your Tithe: A Biblical Guide

You want to tithe. You know the principle — give 10% back to God. But when you sit down to actually calculate it, questions pile up: 10% of what, exactly? Gross income before taxes? Take-home pay? Business revenue? What about bonuses, side income, or an inheritance?

These aren't trivial questions. They're the difference between giving $400 a month and $600 a month on a $60,000 salary. This guide will walk you through every legitimate biblical approach so you can decide with clarity — and give with a cheerful heart rather than a confused one.

The Basic Tithe Calculation

The word tithe comes from the Old English word for "tenth." In the Bible, God commanded Israel to give 10% of their produce, livestock, and increase to support the Levites, the temple, and the poor. The principle transferred directly to modern believers: return 10% of what God has given you.

At its simplest: tithe = income × 0.10. If you earn $4,000 a month, your tithe is $400. The debate isn't about the percentage — it's about what counts as "income."

Gross vs. Net Tithe: The Real Question

This is the most common question, and thoughtful Christians genuinely disagree. Here's how each approach works:

The case for tithing gross

Those who tithe gross argue from the "firstfruits" principle — giving off the top before anything is taken out. The taxes you owe were still part of what God provided. You give before Caesar takes his share, not after. This view tends to be held by those who see tithing as an act of faith and priority, not just accounting.

The case for tithing net

Those who tithe net argue practically: you never actually receive the pre-tax amount. You can't give what you don't have. Taxes are an obligation, not discretionary spending. Some also point out that Israel's agricultural tithe came from what the farmer actually produced and received — the "increase" that came into their hands.

The honest answer: Both are defensible. The more important question is: which am I actually doing, and am I being consistent? A half-hearted tithe of gross is worse than a faithful tithe of net.

What Counts as Income?

Most people are straightforward wage earners, but income gets complicated fast. Here's how to think through each type:

W-2 employment income

Your regular salary or hourly wages. Tithe off your gross paycheck or your net — pick one and stay consistent. Don't tithe gross on regular pay and net on bonuses because the numbers happen to work out better.

Freelance and self-employment income

Tithe off profit, not gross revenue. If you earned $5,000 on a project but paid $1,200 in materials and tools to complete it, your increase is $3,800. You didn't "receive" the full $5,000 — that's how Israelite farmers thought about it too. (Their tithe was on crops harvested, not seeds planted.)

Bonuses, commissions, side income

Yes, tithe on these. If it's income, it's increase. Some people are faithful on salary but conveniently forget about bonuses — that's not consistent stewardship.

Gifts and inheritance

This is where Christians most disagree. A case can be made either way. Many choose to give a tithe on significant gifts or inheritances as an act of thanksgiving. Others don't view inherited wealth as "income." If you're unsure, consider giving a generous thank offering rather than trying to calculate a precise 10%.

Social Security, disability, pension

If you already tithed on these earnings when you were working, you're not obligated to tithe again on the distribution. If you receive Social Security or disability income you never tithed on, consider tithing on the net amount you receive.

A Simple Tithe Calculator

Here's the math for the three most common situations:

• Salaried employee, tithing gross: Annual salary ÷ 12 × 0.10 = monthly tithe
• Salaried employee, tithing net: Monthly take-home pay × 0.10 = monthly tithe
• Self-employed, tithing profit: Monthly revenue – monthly business expenses × 0.10 = monthly tithe

Example: You earn $5,500/month gross, take home $4,200, and have no side income.

• Tithe on gross: $550/month
• Tithe on net: $420/month

Beyond 10%: The Bigger Picture

The tithe is a starting point, not a ceiling. In the Old Testament, there were actually multiple tithes — the Levitical tithe (10%), the festival tithe (10%), and a third-year tithe for the poor (~3.3%). Combined, Israelites gave roughly 23% of their increase. The New Testament doesn't mandate a percentage — instead, it calls believers to generosity modeled after God himself: "For God so loved the world that he gave..." (John 3:16).

Ten percent is the biblical floor, not the biblical ideal. Many mature Christians and churches encourage thinking of the tithe as the beginning of giving and offerings as everything above it.

The Most Important Thing

The Pharisees tithed to the tenth of their garden herbs and neglected "justice, mercy, and faithfulness" (Matthew 23:23). Jesus didn't say stop tithing — he said the tithe matters and so does your heart. Giving that comes from obligation and resentment is not what Malachi had in mind.

Pick a method. Be consistent. Give cheerfully. Then automate it so you never have to remember. The goal is faithful stewardship, not perfect accounting.