LDS Tithing Calculator

A simple tool to help members of The Church of Jesus Christ of Latter-day Saints calculate their tithes accurately.

Tithing Calculation

What is LDS Tithing?

Tithing, within The Church of Jesus Christ of Latter-day Saints, is the practice of donating one-tenth of one’s income to the Church. This sacred principle is rooted in ancient scripture and is a cornerstone of faith and financial stewardship for members. It is viewed not merely as a financial obligation, but as an act of worship, devotion, and gratitude to God.

Who Should Use a Tithing Calculator?

Any member of The Church of Jesus Christ of Latter-day Saints who wishes to fulfill their tithing commitment faithfully and accurately can benefit from this calculator. It is particularly useful for individuals and families who want to ensure they are calculating their tithes correctly, especially when dealing with varied income sources or complexities in their financial situations. It helps provide clarity and confidence in their tithing stewardship.

Common Misconceptions about Tithing:

• Myth: Tithing is only for the wealthy. The principle applies to all members, regardless of their income level. Even small but consistent amounts are valued.
• Myth: Tithing is a mandatory tax. While it is a commandment, it is an act of willing sacrifice and faith, not a compulsory tax enforced by penalty.
• Myth: Tithing is based strictly on net (take-home) pay. While some members may calculate tithing on net pay, the traditional and widely taught principle is to pay tithing on gross income (income before taxes and deductions). This calculator defaults to gross income for this reason.
• Myth: Tithing is used for administrative overhead only. Tithes are used for various sacred purposes, including building temples, chapels, supporting humanitarian aid, and spreading the gospel worldwide, in accordance with the directions of Church leadership.

LDS Tithing Formula and Mathematical Explanation

The core principle of tithing is straightforward: donating one-tenth of one’s income.

Step-by-Step Derivation:

1. Determine Income Basis: The primary calculation uses Gross Income. If Net Income is chosen, a multiplier is applied.
2. Adjust for Deductible Expenses (if applicable): If Net Income is selected and specific deductible expenses are provided (typically work-related expenses), these are subtracted from the net income to find the “Adjusted Income for Tithing.”
3. Calculate Tithing: Ten percent (10%) of the “Adjusted Income for Tithing” is calculated as the tithing due.

Variable Explanations:

• Gross Income: The total income earned from all sources before any taxes, deductions, or expenses are subtracted. This is the standard basis for tithing.
• Income Type Multiplier: A factor applied to income. ‘1’ for Gross Income, and typically ‘0.9’ (representing 90% of gross) if Net Income is used as a proxy, acknowledging that roughly 10% goes to taxes.
• Deductible Expenses: Specific, verifiable expenses incurred directly for earning income (e.g., necessary work tools, essential travel for employment). These are generally only considered when calculating tithing on net income, as gross income is the preferred basis.
• Adjusted Income for Tithing: The final income figure upon which the 10% tithing is calculated. This is (Gross Income * Income Type Multiplier) – Deductible Expenses.
• Tithing Due: The amount of tithing to be paid, calculated as 10% of the Adjusted Income for Tithing.

Variables Table:

Tithing Calculation Variables

Variable Name	Meaning	Unit	Typical Range
Gross Income	Total income before taxes and deductions	Currency (e.g., $)	$0.01 – Highly variable
Income Type Multiplier	Factor based on Gross (1) or Net (0.9) income selection	Decimal/Unitless	0.9 or 1.0
Deductible Expenses	Allowable work-related expenses (if using Net Income)	Currency (e.g., $)	$0.00 – Variable
Adjusted Income for Tithing	Income base for tithing calculation	Currency (e.g., $)	$0.00 – Gross Income
Tithing Due	10% of Adjusted Income for Tithing	Currency (e.g., $)	$0.00 – Approx. 10% of Gross Income

Practical Examples (Real-World Use Cases)

Example 1: Standard Tithing Calculation (Gross Income)

Scenario: A member earns a gross monthly income of $5,000. They prefer to pay tithing based on their gross income as recommended.

Inputs:

• Gross Income: $5,000.00
• Income Type: Gross Income (Multiplier = 1.0)
• Deductible Expenses: $0.00 (Not applicable for gross income calculation)

Calculations:

• Adjusted Income for Tithing = ($5,000.00 * 1.0) – $0.00 = $5,000.00
• Tithing Due = $5,000.00 * 0.10 = $500.00

Result: The member’s tithing due for the month is $500.00. This represents a faithful contribution based on their earnings.

Example 2: Tithing Calculation with Net Income and Expenses

Scenario: A member earns a net monthly income (after taxes) of $4,500. They have $150 in approved work-related expenses that they wish to account for, and they are calculating tithing based on net income.

Inputs:

• Gross Income (represented by net here for illustrative purposes): $5,000.00 (Approximate gross needed to derive net)
• Income Type: Net Income (Multiplier = 0.9)
• Deductible Expenses: $150.00

Calculations:

• Approximate Adjusted Income for Tithing = ($5,000.00 * 0.9) – $150.00 = $4,500.00 – $150.00 = $4,350.00
• Tithing Due = $4,350.00 * 0.10 = $435.00

Result: The member’s tithing due for the month is $435.00. This calculation reflects a stewardship decision based on net income and accounted expenses, although the preferred method remains tithing on gross income.

How to Use This LDS Tithing Calculator

Using the LDS Tithing Calculator is simple and designed to provide quick, accurate results. Follow these steps:

1. Enter Your Gross Income: In the “Gross Income (Monthly)” field, input the total amount of money you earned in the past month before any taxes or deductions. If you are unsure of your exact gross income, use your best estimate.
2. Select Income Type: Choose whether you are entering your Gross Income (recommended) or Net Income (after taxes). The calculator defaults to Gross Income. If you choose Net Income, a multiplier is applied to estimate the original gross.
3. Input Deductible Expenses (Optional): If you selected “Net Income” and have specific, verifiable work-related expenses you wish to deduct, enter the total amount in the “Deductible Expenses” field. This step is typically skipped if you are using Gross Income.
4. Click ‘Calculate Tithing’: Once your information is entered, click the “Calculate Tithing” button.

How to Read Results:

• Tithing Summary: This provides an overview of your calculated tithing.
• Main Result (Tithing Due): The largest, highlighted number is the amount of tithing you should pay for the period.
• Effective Income: This shows the income amount used as the basis for the 10% calculation after adjustments.
• Deductible Expenses Applied: Displays the amount of deductible expenses factored into the calculation (if any).

Decision-Making Guidance:

This calculator serves as a guide. While tithing is a commandment, the exact calculation is a matter of personal stewardship between you and the Lord. Paying tithing on gross income is the most common and recommended practice. Use the results to help you fulfill this important principle faithfully.

Remember to use the Reset button to clear fields and start over, or Copy Results to save or share your calculations.

Key Factors That Affect Tithing Calculations

While the 10% rule is constant, several factors can influence the final tithing amount and how it’s calculated:

1. Income Sources: Members may receive income from various sources like salaries, self-employment, investments, or gifts. Each contributes to the total income on which tithing is calculated. The calculator assumes a single primary income source for simplicity but can be used iteratively for multiple streams.
2. Definition of Income: The fundamental decision is whether to calculate tithing based on gross income (recommended) or net income. This choice significantly impacts the tithing amount. Adhering to the counsel to pay on gross income simplifies the process and aligns with the traditional understanding.
3. Timing of Income and Expenses: Tithing is typically paid on income received during a specific period (e.g., monthly). Irregular income or expenses may require careful tracking to ensure accurate tithe payment.
4. Work-Related Expenses: If calculating on net income, only specific, verifiable expenses directly tied to earning that income are typically considered deductible. Personal living expenses, taxes, or other non-business costs do not reduce the income base for tithing.
5. Spiritual Prompting: Personal revelation and the guidance of the Holy Ghost play a vital role. Some members may feel inspired to give more than 10%, while others might need to discuss their financial situation with their bishop if facing extreme hardship.
6. Economic Conditions: While tithing is a fixed percentage, the actual dollar amount can fluctuate with economic conditions impacting employment and income levels. The calculator reflects the current period’s income.
7. Church Guidance: Official communications and counsel from Church leaders provide direction on tithing principles and practices, reinforcing the importance of faith and obedience.

Frequently Asked Questions (FAQ)

Q: Is tithing calculated on gross or net income?

A: The Church teaches that tithes should be paid on a generous estimate of *all* the increase (income) one receives. The traditional and recommended practice is to pay tithing on gross income (income before taxes and deductions). While some members calculate on net income, paying on gross is the standard counsel.

Q: What constitutes “income” for tithing purposes?

A: Income generally includes wages, salaries, self-employment earnings, bonuses, commissions, stipends, and income from investments or businesses. It is the increase you receive from your efforts or assets.

Q: Can I deduct taxes paid from my income before calculating tithing?

A: No, tithing is typically calculated on gross income. Taxes are considered a part of your increase that is then used for various purposes, including government services. Tithing is a separate, sacred offering to the Lord.

Q: What if my income is irregular or seasonal?

A: For irregular income, members often pay tithing as they receive income or base it on an average annual income, discussed with their bishop if necessary. This calculator assumes a monthly income period but can be adapted.

Q: Is there a minimum amount of tithing I must pay?

A: The commandment is to pay one-tenth of your increase. While the percentage is fixed, the amount depends on your income. The Lord looks at the heart and the willingness to sacrifice.

Q: What are considered “deductible expenses” when calculating tithing on net income?

A: These are typically limited to essential, direct costs incurred solely for the purpose of earning income, such as necessary tools or supplies for employment. Personal living expenses, housing, food, and taxes are not deductible from income for tithing calculation.

Q: How are blessings associated with paying tithing?

A: Members who faithfully pay tithing often testify of spiritual and temporal blessings, including increased wisdom, protection from debt, greater self-reliance, and a clearer understanding of how to manage resources. The Prophet Malachi states, “Prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” (Malachi 3:10).

Q: Who receives the tithing money?

A: Tithing funds are administered under the direction of the First Presidency and the Quorum of the Twelve Apostles. They are used for sacred purposes, including building and maintaining temples and meetinghouses, supporting Church welfare programs, missionary work, and other Church operations worldwide.

Tithing Contribution Visualization

The chart below visualizes how your tithing contribution changes based on your monthly income. It compares the total tithing due against the remaining portion of your income after tithing.