When tithing a percentage of my income, should it be off the net or the gross?

TL;DR:

The New Testament provides no instruction about calculating giving from net or gross income, but it is clear that we’re to give cheerfully (2 Corinthians 9:7).

Jesus fulfilled the Mosaic law’s requirement to pay for sins through His innocent sacrifice, so we now live under the Law of Grace and aren’t commanded to tithe a certain percent. But the New Testament does tell us where and to whom our money should go, such as church leaders (e.g., pastors) (1 Timothy 5:17-18), full-time missionaries (1 Corinthians 9:14), and the needy (1 John 3:17-18). Scripture doesn’t indicate how much money to give, but it does say it should align with our present income (1 Corinthians 16:2). Some use 2 Corinthians 8:1-15, to support the idea that we must give from our gross, not just net, income so as to give out of our utmost abundance. However, this is a personal decision. Whatever believers give, their attitude about it should be cheerfulness, not compulsion (2 Corinthians 9:7).

from the old testament

Old Testament Mosaic Law required tithing, i.e., giving ten percent of one’s harvest (Leviticus 27:30).
Even in tithing, the principle was the heart condition of the giver and his or her trust in God (Malachi 3:10).
The giver’s attitude was also the focus of giving that went beyond tithing. God’s people were commanded to provide for those in need: “If among you, one of your brothers should become poor, in any of your towns within your land that the Lord your God is giving you, you shall not harden your heart or shut your hand against your poor brother, but you shall open your hand to him and lend him sufficient for his need, whatever it may be” (Deuteronomy 15:7-8).

from the new testament

The church should support missionaries (1 Corinthians 9:14). Whether we give to them from our net or gross is a personal decision.
Whatever we choose to give, it is wise to give "in keeping with . . . income" (1 Corinthians 16:2 NIV).
When we give, we should do so cheerfully (2 Corinthians 9:7), not out of compulsion, self-righteousness, or to gain others’ approval. Whether we give from our net or gross income is less important than our attitude toward giving.
Jesus pointed out the right attitude toward giving by bringing His disciples’ attention to a poor widow who donated two small coins of little value. Jesus told His disciples that she hasince those two coins were “everything she had” (Mark 12:41-44).
Second Corinthians 8:1-15 shows that it is good to give in accordance and even in excess of our means as God leads us. In verse 14, Paul discusses supporting others through our abundance. In fact, he says that at any given point, one church's abundance should cover another church's need. Paul also points out some churches who gave "according to their means, as I can testify, and beyond their means, of their own accord," despite their extreme poverty (2 Corinthians 8:3).
Believers in the church age are not required to tithe, since the New Testament does not give a specific comparison of income versus donation amount. It does, however, say to support church staff (1 Timothy 5:17-18).
We also are supposed to be the hands and feet of Christ by providing for the needy (1 John 3:17-18).

implications for today

Many Christians use the "tithe" (ten percent of income) as a reference point for their giving. This is fine but not mandated. We aren’t limited to ten percent. Maybe ten percent of your gross turns out to be the same amount of money as "beyond . . . [your] means" (1 Corinthians 8:3). Giving to God isn't so rigid as to have strict rules.

But if you’re hesitant to give, that may be a sign of a spiritual problem. It’s something to pray about. Providing for your family is a must (1 Timothy 5:8). But we should also be generous with those who do God’s work and those who are needy. It helps to remember that the money we get comes from God. Think of Him giving it into your hands. What will you do with it? How will you glorify God through giving? . Keeping this in mind, we should cheerfully give the amount of money that our hearts lead us to give (2 Corinthians 9:7) .

understand

The Bible doesn’t address whether monetary gifts should be calculated by gross or net income.
Tithing was part of Old Testament Law, but isn’t mandated in the church age.
Believers are called to support those who do Kingdom work and to have a generous attitude toward giving.

reflect

How do you determine the proper amounts to give to your local church, missionaries, and the needy?
What does your attitude toward giving reveal about your trust in God and your heart for His work?
When you feel hesitant to give, how do you address those concerns and seek God’s guidance?

engage

How can we encourage a cheerful, God-centered attitude toward giving rather than focusing on strict percentages?
What should we factor in when deciding whether to tithe off of the net or gross?
How might stories of financial mismanagement affect believers’ willingness to give, and how can we respond?