Is LDS Tithing 10% of Gross or Net Income?

LDS Perspective

The Church of Jesus Christ of Latter-day Saints teaches that tithing consists of "one-tenth of all their interest annually" (Doctrine and Covenants 119:4). In a letter dated March 19, 1970, the First Presidency clarified that the word "interest" in this revelation refers to "income," but the Church does not prescribe whether this should be calculated on gross or net income. Instead, the determination of what constitutes an honest tithe is left to the prayerful discretion of each member, based on their individual circumstances and conscience. Church leaders have consistently taught that members should avoid "dickering with the Lord" by attempting to deduct excessive expenses or justify minimal payments. As one leader explained, while some may calculate tithing after deducting costs such as

Historical Perspective

The historical and scriptural definition of tithing in the LDS Church has evolved from a calculation based on surplus or excess income to ambiguous modern interpretations that many members understand as 10% of gross income. According to Doctrine and Covenants 119:4-5 (1838), the revelation specifies that members should pay "one-tenth of all their interest annually," with verse 5 clarifying that those gathering to Zion should be "tithed of all their surplus properties." The Joseph Smith Translation of Genesis 14:39 further defines this as a tithe on what God had given "more than [Abraham] had need," establishing an early theological basis for tithing as a percentage of excess rather than total income. The definitive modern statement on tithing calculation comes from a March 19, 1970 First