How to Tithe When You're Self-Employed

Tithing is straightforward when you have a regular paycheck with a clear gross and net number printed on a pay stub. It gets more complicated when you're self-employed, freelancing, or working gig jobs — because the line between "income" and "business expense" isn't always obvious, and your earnings may vary dramatically from month to month.

This guide covers the most common questions self-employed believers face when calculating their tithe.

Gross Receipts vs. Net Profit: Which Should You Tithe On?

The gross vs net question is fundamentally the same for self-employed earners as it is for salaried workers, but the gap between the two numbers is often much larger — and the answer matters more as a result.

For a W-2 employee, "gross" and "net" differ by taxes and standard withholdings. For a self-employed person, the difference also includes materials, equipment, subcontractors, software subscriptions, travel, insurance, and every other legitimate cost of doing business. Tithing on gross receipts (total revenue) versus net profit (revenue minus expenses) can produce dramatically different numbers.

Most self-employed believers tithe on net profit — the amount left after subtracting legitimate business expenses from gross receipts. The reasoning is that business expenses are a cost of earning the income, not personal income. A contractor who takes in $120,000 in revenue but spends $50,000 on materials and subcontractors didn't personally earn $120,000 — they earned $70,000 in profit.

Worked Examples

These examples use the traditional 10% tithe; your own percentage may differ based on your tradition or personal conviction — the calculator supports any rate.

Example 1: Stable self-employed income

A freelance web designer earns $8,000 per month in client payments. Her monthly business expenses (software, hosting, a coworking space, and continuing education) average $1,500.

Example 2: Highly seasonal income

A landscaper earns $15,000/month from April through October but only $2,000/month from November through March. His annual gross is $119,000 with $40,000 in expenses (equipment, fuel, crew wages), leaving $79,000 in net profit.

For seasonal earners, many find it easier to calculate their tithe on an annual basis and then divide into equal monthly amounts, rather than trying to tithe on wildly different monthly income. Others prefer to tithe a percentage of each deposit as it comes in. Either approach works — consistency matters more than the method.

Example 3: Side gig alongside a salaried job

A teacher earns a $55,000 salary (already tithed on via regular paycheck) and drives for a rideshare service on weekends, earning $800/month in gross fares with $300/month in vehicle expenses (gas, maintenance, insurance portion).

The tithe on the salaried income is separate and already handled. The side gig tithe is calculated independently on its own profit.

Business Expenses vs. Reimbursed Expenses

Not all money that flows through your business is the same. When calculating net profit for tithing purposes, it helps to distinguish between three categories:

• True business expenses — costs you bear to earn income (rent, supplies, insurance, tools). These reduce your net profit and most people exclude them from the tithe base.
• Reimbursed expenses — money a client pays you specifically to cover a cost you incurred on their behalf (e.g., a client reimburses you for materials you purchased for their project). This money passes through your books but isn't income — it's a wash. Most people don't tithe on reimbursements.
• Personal expenses routed through the business — a meal you'd eat regardless, a personal phone bill partially allocated to "business use." These are personal spending, not business costs. Be honest with yourself about which expenses are genuinely business-related.

Tax Refunds and Irregular Windfalls

Self-employed workers sometimes receive large tax refunds, especially if they overpaid quarterly estimated taxes. Should you tithe on a refund?

If you tithed on the income when you earned it, you've already tithed on that money — the refund is a return of your own overpayment, not new income. However, if the refund includes credits or deductions that effectively increased your total income beyond what you originally tithed on, some choose to tithe on the difference. This is a judgment call that depends on how you originally calculated your tithe and your own conviction.

Other irregular windfalls tied to self-employment — a large one-time project, an unexpected bonus from a client, income from selling business equipment at a gain — are generally treated as income in the period received and tithed accordingly.

Calculate Your Self-Employment Tithe

Enter your net profit as the "Net Income" field on the calculator, or enter both your gross receipts and net profit to compare side by side.

Calculate your tithe →