What Percent Is a Tithe and How to Calculate It?

A tithe represents a portion of one’s income, traditionally one-tenth, given to a religious organization. This financial commitment supports religious and charitable activities, allowing individuals to participate in their faith community’s sustenance.

Biblical Foundations

The origins of tithing are found in ancient biblical texts, predating the formal Mosaic Law. Abraham, for instance, gave a tenth of the spoils of war to Melchizedek, a priest, as recorded in Genesis 14. Similarly, Jacob vowed to give a tenth of all that God would provide him in Genesis 28. These early instances established a precedent for the practice.

Under the Mosaic Law, tithing became a commanded obligation for the Israelites. Leviticus 27:30 states that a tenth of everything from the land, whether grain or fruit, belongs to the Lord. Numbers 18:26 specifies that the Levites, who had no land inheritance, were to receive a tithe from the Israelites. This system supported priests, maintained the temple, funded religious festivals, and provided for the poor, as the tithe was considered the Lord’s due.

Modern Interpretations and Practices

In contemporary religious traditions, particularly within Christianity, the concept of tithing and the 10% figure are understood with varying interpretations. While the Old Testament mandated the tithe, New Testament scriptures emphasize principles of cheerful and freewill giving, encouraging believers to give as they are able and have prospered. This leads to diverse approaches among denominations and individuals.

Many Christian denominations maintain the 10% as a minimum goal for giving to the local church. Some interpret the 10% as a recommended starting point for generosity, while others view it as a guideline rather than a strict commandment. The emphasis often shifts from a legal requirement to an act of worship and stewardship, recognizing that all resources come from a higher power.

Calculating Your Tithe

When calculating a tithe, a common question is whether to use gross or net income. Gross income is total earnings before deductions (e.g., salary, wages, bonuses), while net income is the amount received after deductions (e.g., taxes, FICA). Many individuals and religious guidelines opt for gross income, aligning with a “firstfruits” principle.

For self-employed individuals, the calculation typically applies to their net increase or profit after deducting legitimate business expenses. Tithable income generally includes various forms of financial increase, such as interest earned from savings or investments, dividends from stocks, and profits from the sale of assets. However, financial inflows like gifts received, loans, inheritances, and reimbursements for expenses are commonly excluded from tithe calculations.

The calculation frequency often aligns with income receipt, such as weekly, bi-weekly, or monthly pay periods. For example, if your monthly gross income is $4,000, a 10% tithe would be $400. For less frequent income, like quarterly bonuses or annual dividends, the tithe is typically calculated and given when that income is received, applying the 10% rate to the tithable amount during that specific period.