Halachot and Customs
Tithing from gross or net salary?
Tithing from gross or net salary?
Question
Should one give tithes from every income? From gross or from net? Before expenses or after expenses?
Thank you
Answer
Greetings,
1. It is customary to separate a tenth from every financial profit.
2. One should separate a tenth only from the net amount of the salary, that is, only from what remains with you after deduction of income tax, etc., and all expenses connected with the work, such as travel and the like (see Birkhei Yosef, Yoreh Deah, siman 249, se'if katan 6, and responsa Shevet HaLevi, part 5, siman 133, letter 4).
3. The poskim disagree whether one may separate a tenth after deducting living expenses that are unrelated to the work, and the custom follows the view of the stringent authorities. Only if one is under financial pressure and is unable to conduct oneself by giving a tenth from all his salary or profits, he should stipulate in advance that he will give the tenth only after deducting living expenses - and then he may conduct himself accordingly (see responsa Shevet HaLevi there, and responsa Yechaveh Da'at, part 3, siman 76).
With blessings,
Hillel Meirs
