Should Christians Tithe From Their Gross Or Net Income?

Should Christians tithe from their gross income? Or should they tithe from the net income? Neither of these are good questions. Both presuppose that Christians should tithe at all. It also assumes that we all agree on the definition of tithing. I suggest a couple of other options. Should Christians base their giving on neither gross nor net income but take-home pay? The next suggestion is that Christians cannot tithe — even if they want to.

Christians should reject the idea that they should tithe from their gross or net income. Biblical tithing was designed for Jewish people living in Israel. Christians should give generously and fearlessly. Christians can’t tithe. Tithing required Levites, priests, and a temple. There is a better giving method for New Testament Christians.

Tithing — Gross Blessing Or A Net Blessing

I heard a pastor address the tithing gross or net question many years ago. Regrettably, he did so dismissively and condescendingly. A new Christian heard about the tithing concept. A logical and fair next question is “Do I tithe off my gross or net pay?”

His answer?

Do you want a gross blessing or a net blessing? He of course thought his retort was humorous. It was also unbiblical and ignorant.

Biblical tithing was never money. Sure there’s Abram’s example before the Law but that was descriptive and not prescriptive. Abram tithed before the law and his giving a tenth of war spoils was vastly different than how it was taught in the Law. He also gave the other 90% to a corrupt king.

Essentially, Abram kept nothing.

Tithing From Gross Income

Tithing from gross income disregards federal taxes (12%) state taxes (4.95%), social security taxes (6.2%), and medicare taxes (1.45%). Families with a median income would have as much as 24.6% deducted from their checks.

Imagine a family’s gross income is $75,000 annually. This fictional family is paid twice per month which equals gross pay of $3,125 per check. The expected tithe would be $312.50 every other week. They round up to $315 and the extra is considered an offering.

Want to know more about the offerings in the book of Malachi? Click here.

After-tax pay for this family would be about $2,372 per check. Gross pay of $3,125 — $768.75 (taxes) — $315 (tithe and offering = $2,041.25. The family is expected to meet all of their family obligations on about 65.4% of their gross pay.

Where did this “gross” tithing concept originate?

Bring The Whole Tithe Into The Storehouse

Malachi 3:10 (NIV) Bring the whole tithe into the storehouse, so that there may be food in My house, and put Me to the test now in this,” says the Lord of armies, “if I do not open for you the windows of heaven and pour out for you a blessing until it overflows.

The first four words of Malachi 3:10 are where “gross” tithing originates. I will cover the storehouse concept in a future article.

Preachers have interpreted “the whole tithe” as gross pay instead of net pay. This idea is not supported by scripture, though.

First, tithes in the book of Malachi were never monetary but agricultural. Secondly, the tithe that went into the storehouse was only 1%. Farmers brought ten percent of their agricultural products to the Levites. When it came to animals it was every tenth and not necessarily the best (despite what preachers say).

The Levites then gave ten percent of their ten percent to the priests (House of Aaron) which equaled 1%. One percent was the whole tithe.

Tithing From Take Home Pay

Let’s revisit our fictional family earning $75,000 per year. Their after-tax pay equaled $56.550 but there are typically additional deductions for health insurance, dental insurance, optical insurance, 401(k), and other important items.

On average, health insurance eats 10.69% of a family’s gross pay (Nice RX). Dental and optical insurance are more affordable at the moment than health insurance. I currently pay $836 per year for dental insurance and $243 per year for optical insurance. That would be about 1.1% of gross pay for dental and 0.32% for optical.

Gross pay = 100%

Taxes = 24.6%

Insurance = 12.11%

Take-home pay, as a percentage of gross income, is now down to 63.29% of $47,467

Tithe (plus a small offering) = 10.08%

The family needs to meet rent, utilities, groceries, and all other financial obligations on 53.21% of their gross pay which equals $39,907.

This concept fully disregards any type of retirement investment.

Give To Caesar And Give To God

Mark 12:17 (NIV) Then Jesus said to them, “Give back to Caesar what is Caesar’s and to God what is God’s.” And they were amazed at him.

Preachers often use Mark 11:27 as ammo to defend the “whole tithe” concept. We must pay our taxes and it’s not God’s fault Uncle Sam is greedy! At least that’s what I’ve heard from the tithe-supporting clergy. They often go one step further and say, “At least God is consistent with 10%.”

That reveals their misunderstanding of the tithing texts. The tithe was closer to 23.33% and was never money. There were three tithes in the Old Testament (for more click here). One was 10% given annually to the Levites. Another ten percent was annually for the Festivals. The final tithe was provided every third and sixth year (The Charity Tithe).

How Should Christians Give?

Christians are invited to give lavishly, generously, and fearlessly.

Here is something that John Piper said about tithing:

“My take on tithing in America is that it’s a middle-class way of robbing God. Tithing to the church and spending the rest on your family is not a Christian goal. It’s a diversion. The real issue is: How shall we use God’s trust fund, namely, all we have for His glory? In a world with so much misery, what lifestyle should we call our people to live? What example are we setting?”

Should Christians Tithe When They Are Broke? Click here for more info.

What about C.S. Lewis? Did he mention giving?

I do not believe one can settle how much we ought to give. I am afraid the only safe rule is to give more than we can spare.
C.S. Lewis

Bold statements from two respected theologians. Neither Biblically establish a ten-percent minimum, though.

Taxes, insurance, future retirement, and more must be considered when determining how much one should and can give. Preachers often have a conflict of interest in financial matters.

What did the Apostle Paul Say About Giving?

I Corinthians 16:2 (NIV) On the first day of every week, each one of you should set aside a sum of money in keeping with your income, saving it up, so that when I come no collections will have to be made.

This appears to promote proportional giving.

II Corinthians 8:12 (NIV) For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have.

We can only give what we have. No shame in this game.

II Corinthians 9:7 (NIV) 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.

Grace-giving requires prayer and sensitivity to the person of the Holy Spirit. Checking a box that aligns with the metric system might sound simple but it’s simply not biblical.

Christians can’t tithe. There’s a recipe for tithing that requires the following items and none can be replaced. Here’s an ultimate guide to tithing that will provide a clearer picture for you.

Reject The Gross or Net Tithing Question

Should Christians tithe from their gross or net pay is a terrible question. Reject it.

Give by grace. Resist all guilt, shame, or ministry manipulation. Allow God to lead you into radical, revolutionary, and fearless generosity.