Do Mormons — or members of The Church of Jesus Christ of Latter-day Saints — pay tithing on gross or net income?
The Church does not prescribe either method.
A full tithe is defined as one-tenth of income, while official Church guidance says the determination of what constitutes income is a matter between the individual member and the Lord.
That distinction matters because many explanations online go further than the Church itself does.
This guide separates what the Church explicitly teaches, what it leaves to personal judgment, and what it does not define with a Church-wide calculation.
Last reviewed: August 2026
Reviewed against current official Church sources.
What the Church Says—and What It Doesn’t Say About Tithing
| Official Church guidance says | It does not prescribe |
|---|---|
| Tithing is 10% of income | Gross income for every member |
| “Interest” in the law of tithing is understood to mean income | Net income for every member |
| Taxes, gifts, scholarships, and similar situations may require personal determination | One accounting formula for every financial situation |
| Members declare whether they are full-, part-, or non-tithe payers | An income audit during tithing declaration |
| Full-tithe status is part of the temple recommend interview | A different tithing percentage based on personal circumstances |
The basic Church standard is simple: one-tenth of income.
In a March 19, 1970 First Presidency letter, later quoted by Elder Dallin H. Oaks in the April 1994 General Conference, the Church defined tithing as one-tenth of annual interest, understood to mean income, and stated:
“No one is justified in making any other statement than this.”
In other words:
10% is defined. The accounting method is not.
Does the LDS Church Require Tithing on Gross or Net Income?
No published Church-wide rule requires Latter-day Saints to calculate tithing specifically from either gross or net income.
The Church has addressed this question directly.
An official Church Q&A titled “Do I pay tithing on my income before taxes are taken out or on what I receive after taxes?” repeats the First Presidency standard and then states that the way a person defines income—and consequently tithing—is a matter between that person and the Lord.
The same guidance specifically mentions taxes, gifts, scholarships, and other matters as situations members may need to prayerfully consider.
So the Church has not created a second rule saying:
“Always pay on gross.”
Nor has it created one saying:
“Always pay on net.”
What Does Gross Income Mean?
Gross income generally means earnings before taxes and other deductions.
For example:
Annual gross income: $60,000
10% of $60,000:
$6,000
Some Latter-day Saints choose to calculate tithing this way because they consider their total pre-tax earnings to be their income.
That is a personal method of calculation — not a separate Church rule.
What Does Net Income Mean?
Net or take-home income generally refers to what remains after certain taxes or deductions.
If the same person receives:
$48,000 after taxes
10% would be:
$4,800
Again, this example illustrates the math. It does not mean the Church has officially selected net income as the correct method.
The published Church standard stops at one-tenth of income.
Can a Bishop Require You to Pay Tithing on Gross Income?
There is no published Church-wide rule requiring every member to calculate tithing on gross income.
Bishops have responsibility to teach the law of tithing and receive members’ annual tithing declarations. But official Church guidance on gross versus net still leaves the determination of income to the individual member and the Lord.
Church Newsroom describes tithing as operating on an “honor system” and states that members are not asked to show income statements or pay slips.
That does not mean a bishop cannot discuss tithing, teach the principle, or help a member think through a question.
It means there is no separate published Church-wide formula establishing gross pay as the mandatory calculation for everyone.
The clearest description of the official standard is:
A full tithe is 10% of income. The Church does not prescribe a universal gross-versus-net calculation.
Why Do Latter-day Saints Calculate Tithing Differently?
Because the Church establishes the principle without publishing a detailed accounting code.
One member may consider all pre-tax earnings to be income and therefore calculate tithing from gross pay.
Another may understand income differently after considering taxes or other circumstances.
Questions become even more complicated for people whose finances do not resemble a simple paycheck—for example, someone who is self-employed, owns a business, receives investment income, or begins drawing from retirement accounts.
The official Church guidance does not designate one universal accounting method for all of these situations.
That is why statements such as:
“Faithful members always pay on gross.”
or:
“The Church officially approves net income.”
go further than the published guidance.
Individual practices—even common ones—are not automatically Church policy.
What Counts as Income for LDS Tithing?
The question becomes much more complicated once it moves beyond a normal paycheck.
What about:
- a tax refund?
- a gift?
- an inheritance?
- investment gains?
- business income?
- Social Security?
- retirement withdrawals?
The Church does not publish a detailed tithing tax code covering every possible transaction.
The distinction below is important:
| Financial situation | What official Church guidance establishes |
|---|---|
| Income generally | Tithing is 10% of income |
| Gross vs. net pay | No universal method is prescribed |
| Taxes | Specifically identified as something the member may need to determine |
| Gifts | Specifically identified as something the member may need to determine |
| Scholarships | Specifically identified as something the member may need to determine |
| Tax refund | No specific universal calculation found in the official sources reviewed |
| Inheritance | No specific universal calculation found in the official sources reviewed |
| Investment gains | No specific universal calculation found in the official sources reviewed |
| Business or self-employment income | No specific universal calculation found in the official sources reviewed |
| Retirement or 401(k) withdrawals | No specific universal calculation found in the official sources reviewed |
| Social Security | No specific universal calculation found in the official sources reviewed |
Official Church guidance directly identifies taxes, gifts, and scholarships as issues on which a member may need to determine what qualifies as income.
The wording in the later rows is intentional.
“No specific universal calculation found” does not mean that money is automatically exempt from tithing.
It also does not mean it must automatically be tithed in a particular way.
It means the official sources reviewed for this guide do not provide a Church-wide formula telling every member exactly how to calculate tithing in that situation.
Where the Church has not published a rule, this guide does not create one.
What Does It Mean to Be a Full-Tithe Payer?
Current Church administrative instructions use three tithing statuses:
- Full-Tithe Payer
- Part-Tithe Payer
- Non-Tithe Payer
A full-tithe payer has paid one-tenth of income as tithing.
A part-tithe payer has paid tithing but less than a full tithe.
A non-tithe payer has not contributed tithing during the year.
Current instructions also clarify several situations that are easy to overlook.
What If You Had No Income?
A member who had no income during the year is considered a full-tithe payer.
Church welfare assistance is not counted as income for this purpose.
What About Someone Baptized During the Year?
For tithing-status purposes, a convert baptized during the year is considered a full-tithe payer if the person has paid a full tithe since baptism.
What About Full-Time Missionaries?
Current instructions identify full-time missionaries serving from a ward as full-tithe payers, while noting that missionaries should pay tithing on personal income beyond the amounts they receive for their support.
Can Spouses Have Different Tithing Statuses?
Yes.
Church instructions say spouses who donate together normally have the same status, but the statuses may differ when they make contributions separately.
How Does Tithing Declaration Work?
Tithing declaration—formerly commonly called tithing settlement—is the annual opportunity for members to declare their tithing status to their bishop and review their Church contribution records.
Current Church instructions say members should attend to make sure their contribution records are correct and to declare their status as tithe payers. If possible, all members of a family should attend together.
Current Tithing Declaration Dates
As of 2026, current Church administrative instructions say:
Begins: on or after September 1
Declarations finalized by: December 15
Calendar-year contributions: through December 31
This means tithing declaration is not limited to December, even though many members may still associate the older term tithing settlement with the final weeks of the year.
What Happens During Tithing Declaration?
The central purpose is straightforward.
The member declares a status:
Full, Part, or Non.
The meeting also provides an opportunity to review contribution records and correct discrepancies.
Church instructions say the bishop may also discuss the principle of tithing, encourage generous fast offerings, and discuss other relevant matters.
Do You Have to Finish Every Tithing Payment Before the Meeting?
No.
Church instructions explicitly state that a donor does not need to have paid all donations for the year before making a declaration.
Contributions made after tithing declaration but on or before December 31 are still included in the annual declaration and official tax statement for that year.
So an October or November appointment does not prevent later contributions from being included in the same calendar year.
What If You Do Not Attend Tithing Declaration?
Members are encouraged to personally declare their status.
If a member does not make a declaration, current administrative instructions say the bishop records a status for that member.
Is Full Tithing Required for a Temple Recommend?
Full-tithe status is part of the standard temple recommend interview.
The current General Handbook includes the question:
“Are you a full-tithe payer?”
For new members seeking a recommend to perform proxy baptisms and confirmations, the wording is different: they are asked whether they are willing to obey the commandment to pay tithing.
The next standard interview question addresses the Word of Wisdom, which is explained in our guide to the Word of Wisdom.
LDS Tithing FAQ
Do Mormons Pay Tithing Before or After Taxes?
The Church does not prescribe one universal method. Official guidance specifically identifies taxes as one of the issues a member may need to consider when determining what constitutes income.
Can a Bishop Require Tithing on Gross Income?
There is no published Church-wide rule requiring every member to calculate tithing from gross income. The Church defines a full tithe as 10% of income and leaves the determination of income to the member.
Do You Pay LDS Tithing on a Tax Refund?
We found no current Church-wide formula specifically explaining how every member should treat a tax refund.
How someone views a refund may also depend on how income and taxes were originally calculated. A personal method should not be presented as universal Church policy.
Do You Pay Tithing on Gifts?
Official Church guidance specifically mentions gifts as an example of something members may need to prayerfully consider when determining income. It does not establish a universal rule saying every gift must — or must not — be tithed.
Do You Pay Tithing on an Inheritance?
We found no specific universal inheritance calculation in the current official Church sources reviewed for this guide.
That does not establish either an exemption or a requirement. It means those sources do not give one formula for every inheritance.
Do Latter-day Saints Pay Tithing on Social Security?
We found no current Church-wide formula specifically defining how Social Security payments should be treated for tithing purposes.
Retirement-related income can be complicated because payments may involve previous contributions, employer contributions, investment growth, taxes, and money on which a member may already have calculated tithing.
Do You Pay Tithing on a 401(k), Pension, or Retirement Withdrawal?
The official sources reviewed for this guide do not provide one universal calculation for 401(k), pension, or retirement withdrawals.
This can be especially relevant when someone is concerned about counting the same money more than once. Rather than inventing a Church formula, the broader official principle remains determining honestly what constitutes income.
Do Children Pay LDS Tithing?
Church teaching applies the law of tithing to members who have income.
Current instructions also encourage families, including children, to attend tithing declaration together when possible.
What If I Had No Income This Year?
Current Church instructions specifically state that members who had no income during the year are considered full-tithe payers. Church welfare assistance is not counted as income for this purpose.
Is LDS Tithing Confidential?
Yes.
The General Handbook states that the amount of tithing and other offerings given by a donor is confidential. Access is limited to the bishop and people authorized to handle or view those contributions.
Can LDS Tithing Be Refunded?
Church policy says contributions cannot be refunded after they are given.
The General Handbook explains that tithes and other offerings become consecrated Church contributions and are made without the donor retaining ownership or control.
What If I Moved to a Different Ward During the Year?
Members who paid tithing to Church headquarters or in a previous ward should declare their tithing status in the ward where they live at the time of tithing declaration.
The Bottom Line
So, should LDS tithing be paid on gross or net income?
The Church’s published answer is simpler than many online discussions make it sound:
A full tithe is one-tenth of income.
The Church does not prescribe a universal gross-versus-net calculation.
Official guidance leaves members to determine honestly and prayerfully what constitutes their income.
That same caution matters when discussing taxes, gifts, retirement accounts, Social Security, investments, inheritances, and other financial situations.
Where the Church has explicitly given guidance, it should be stated clearly.
Where it has left a decision to the individual, that should also be stated clearly.
And where no specific Church-wide calculation can be found, personal interpretations should not be presented as official doctrine.
Sources
This guide was reviewed using official materials from The Church of Jesus Christ of Latter-day Saints.
- General Handbook, Chapter 34: Finances and Audits
- Do I Pay Tithing on My Income Before Taxes Are Taken Out or on What I Receive After Taxes?
- Identifying and Recording Tithing Status
- Conduct Tithing Declaration
- General Handbook, Chapter 26: Temple Recommends
- Core Belief and Doctrines — Church Newsroom
- “Tithing” — Elder Dallin H. Oaks, April 1994 General Conference
Editorial Note
Jesus in Focus distinguishes between:
- teachings and policies the Church explicitly states;
- questions official Church guidance specifically leaves to individual judgment; and
- financial situations for which no specific Church-wide calculation was found in the official sources reviewed.
Where an official universal rule could not be found, this article does not create one.
Terminology note: This article occasionally uses the word Mormon because many readers still use that term when searching for information about Latter-day Saint beliefs and practices. The Church’s official name is The Church of Jesus Christ of Latter-day Saints, and its members are commonly referred to as Latter-day Saints.