Tithing in Practice: What 10% of Increase Means for Freelancers & Business Owners
This guide breaks down the biblical principle of tithing, how it applies to different income types, and practical ways to calculate it for freelancers, entrepreneurs, and those with irregular earnings.
If you earn a fixed salary, tithing is straightforward: 10% of your paycheck. But what if your income comes from freelance gigs, side hustles, or a small business? When clients pay you ₦250,000 one month and ₦80,000 the next, or when your business revenue is ₦5 million but expenses eat up most of it—what exactly is "increase," and how do you calculate 10%?
This guide breaks down the biblical principle of tithing, how it applies to different income types, and practical ways to calculate it for freelancers, entrepreneurs, and anyone with irregular earnings. Whether you're in Nigeria, Ghana, Kenya, or elsewhere, you'll find clear examples using local currencies and real-world scenarios.
Understanding the Biblical Basis of Tithing
The word "tithe" literally means "10%." In the Old Testament, God instructed the Israelites to give 10% of their "increase"—primarily crops and livestock—to support the Levites, the temple, and the poor. Key passages include:
- Leviticus 27:30: "A tenth of the produce of the land, whether grain or fruit, is the Lord's, and is holy."
- Deuteronomy 14:22: "Be sure to set aside a tenth of all that your fields produce each year."
- Proverbs 3:9-10: "Honor the Lord with your possessions, and with the firstfruits of all your increase."
In the New Testament, there's no explicit command for Christians to tithe a specific percentage. Instead, believers are encouraged to give cheerfully, generously, and proportionally to what they've received. However, many Christians still practice tithing as a spiritual discipline and act of worship.
The key question for modern earners: What counts as "increase" when your income isn't agricultural?
Gross vs. Net: The Great Tithing Debate
One of the most common questions is whether to tithe on gross income (before taxes and deductions) or net income (what actually hits your account). Here's what different Christian teachers and organizations say: gotquestions
Arguments for Tithing on Gross Income
- Firstfruits principle: Proverbs 3:9 says to give from the "firstfruits of all your increase," which some interpret as giving before any deductions.
- Faith statement: Tithing on gross shows trust that God will provide even after taxes and expenses.
- Simplicity: It's easier to calculate 10% of your total earnings without tracking deductions.
Arguments for Tithing on Net Income
- Biblical precedent: The Israelites tithed on what they actually received after expenses (e.g., livestock that survived, crops that grew).
- Practical reality: Taxes and mandatory deductions aren't truly "yours"—they're owed to the government.
- New Testament freedom: Since tithing isn't commanded in the New Testament, believers have discretion on how to apply the principle.
The bottom line: The Bible doesn't explicitly say "gross" or "net." Most Christian financial teachers recommend tithing on what you actually receive and control—whether that's gross or net depends on your conviction and situation.
Tithing on Freelance & Side Hustle Income
If you're a freelancer, consultant, or side hustler (common in Nigeria's tech scene, Ghana's creative industry, or Kenya's gig economy), your income might come from multiple sources: Upwork gigs, Fiverr projects, freelance writing, graphic design, ride-sharing, or selling products online.
How to Calculate Your Tithe
Step 1: Track all income received
Add up everything you earned in a given period (weekly, monthly, or quarterly).
| Month | Freelance Writing | Graphic Design | Ride-Sharing | Total |
|---|---|---|---|---|
| January | ₦150,000 | ₦80,000 | ₦45,000 | ₦275,000 |
| February | ₦200,000 | ₦50,000 | ₦60,000 | ₦310,000 |
| March | ₦120,000 | ₦90,000 | ₦35,000 | ₦245,000 |
Step 2: Subtract direct business expenses (optional but recommended)
If you're self-employed, you likely have expenses: internet data, software subscriptions, equipment, transportation, etc. Some Christians tithe on gross revenue, while others tithe on profit after expenses.
For example, if you earned ₦275,000 in January but spent ₦45,000 on data, software, and transport:
- Gross tithe: 10% of ₦275,000 = ₦27,500
- Net tithe: 10% of (₦275,000 - ₦45,000) = 10% of ₦230,000 = ₦23,000
Step 3: Decide your frequency
You can tithe:
- Per payment: Set aside 10% every time a client pays you.
- Monthly: Calculate at month-end and give once.
- Quarterly: Useful if income is highly irregular.
Practical tip: Open a separate "tithe account" and automatically transfer 10% of each payment into it. This keeps your giving intentional and separate from personal spending.
Real Example: Nigerian Freelancer
Chidi, a Lagos-based freelance developer, earns income from three sources:
- Upwork projects: $800/month (≈ ₦1,200,000 at ₦1,500/$)
- Local clients: ₦300,000/month
- Teaching coding bootcamps: ₦150,000/month
Total monthly income: ₦1,650,000
Business expenses (internet, laptop depreciation, software): ₦120,000
Net income: ₦1,530,000
Tithe options:
- On gross: 10% of ₦1,650,000 = ₦165,000
- On net: 10% of ₦1,530,000 = ₦153,000
Chidi chooses to tithe on net because his expenses are necessary to earn the income. He sets up an automatic transfer of ₦153,000 to his church's account on the 1st of every month.
Tithing on Business Income: Revenue vs. Profit
If you own a business—whether it's a small retail shop in Accra, a tech startup in Nairobi, or a catering service in Abuja—the question becomes: Do you tithe on revenue (total sales) or profit (what's left after expenses)?
What Christian Business Teachers Say
Most Christian financial advisors and ministries agree: Tithe on profit, not revenue.
- Revenue isn't yours yet: Money from sales goes to suppliers, employees, taxes, and overhead before it becomes "your increase."
- Biblical precedent: The Israelites tithed on the "increase" (what remained after costs), not total harvest before expenses.
- Business sustainability: Tithing on gross revenue could bankrupt a business with low profit margins.
How to Calculate Business Tithe
Formula: [ \text{Business Tithe} = \text{Net Profit} \times 10% ]
Step 1: Calculate net profit
Use your income statement (profit & loss):
| Item | Amount (₦) |
|---|---|
| Revenue (Sales) | 5,000,000 |
| Less: Cost of Goods Sold | (2,500,000) |
| Gross Profit | 2,500,000 |
| Less: Operating Expenses (rent, salaries, utilities, etc.) | (1,800,000) |
| Net Profit | 700,000 |
Step 2: Tithe on net profit
10% of ₦700,000 = ₦70,000
Step 3: Decide if you tithe as a business or personally
- Business tithe: The company gives ₦70,000 directly to your church or ministry.
- Personal tithe: You take the ₦700,000 profit as salary/dividends, then tithe 10% (₦70,000) from your personal income.
Both approaches are valid—choose what aligns with your conviction and business structure.
Real Example: Ghanaian Retail Business Owner
Ama owns a small clothing boutique in Kumasi. Her monthly financials:
| Item | Amount (GHS) |
|---|---|
| Sales Revenue | 50,000 |
| Less: Cost of Inventory | (30,000) |
| Gross Profit | 20,000 |
| Less: Rent, Utilities, Staff Salaries | (12,000) |
| Net Profit | 8,000 |
Tithe: 10% of GHS 8,000 = GHS 800
Ama chooses to tithe personally from the profit she withdraws, rather than having the business give directly.
Handling Irregular & Seasonal Income
Many Africans earn irregular income: farmers harvest seasonally, traders have peak periods, freelancers land big projects sporadically, and pastors receive honorariums unpredictably. How do you tithe when some months you earn ₦500,000 and others ₦50,000?
Strategy 1: Tithe Per Payment
Every time you receive money, set aside 10% immediately. This ensures you never "forget" to tithe during lean months.
Strategy 2: Average Monthly Tithe
Calculate your average monthly income over 3-6 months, then tithe 10% of that average consistently.
Strategy 3: Tithe on "Increase" Only
Some Christians tithe only on profit or surplus—what's left after covering basic living expenses. This is especially relevant for those with very tight margins.
Common Scenarios & How to Handle Them
1. Bonuses, Commissions, & One-Time Payments
If you receive a bonus (₦500,000), commission (₦1,200,000), or one-time payment (e.g., inheritance, gift, sale of asset), the question is: Is this "increase"?
- Bonus/Commission: Yes—this is income. Tithe 10%.
- Inheritance/Gift: Debatable. Some tithe, others don't, as it's not "earned" income.
- Sale of Asset: If you sell a car for ₦3 million that you bought for ₦2 million, your "increase" is ₦1 million. Tithe on the profit, not the full amount.
2. Investment Income (Dividends, Interest, Rent)
If you earn dividends (₦50,000), bank interest (₦15,000), or rental income (₦400,000), this counts as "increase" for most Christians. Tithe 10% of the net amount received.
3. Cryptocurrency & Digital Assets
If you trade crypto and make a profit (e.g., bought Bitcoin at ₦10 million, sold at ₦15 million), your "increase" is ₦5 million. Tithe on the profit.
4. Foreign Currency Income
If you earn in USD, GBP, or EUR (common for African freelancers and remote workers), convert to your local currency at the exchange rate when you receive it, then tithe 10%.
5. Business Reinvestment vs. Personal Tithe
If you own a business and want to reinvest profits (buy equipment, hire staff, expand), should you still tithe?
Answer: Yes—tithe on profit first, then reinvest the remainder. Tithing is an act of worship, not a business expense.
Practical Tools to Make Tithing Easier
Calculating tithes manually can be tedious, especially with multiple income streams. That's where tools come in.
ToolBase Tithe Calculator
ToolBase offers a free Tithe Calculator designed for Africans with diverse income types.
How to use it:
- Go to ToolBase.com.ng/tools/faith/tithe-calculator
- Select your income type (salary, freelance, business)
- Enter your income and expenses (if applicable)
- Get your tithe amount instantly
Internal Tool Links
- Tithe Calculator: ToolBase Tithe Calculator — Calculate your tithe in seconds for any income type..
Tithing in the African Context: Cultural & Economic Realities
1. Multi-Currency Income
Many Africans earn in multiple currencies. Convert everything to your local currency at the time of receipt, then tithe 10%.
2. Informal Economy
A large portion of Africa's economy is informal: market traders, artisans, small-scale farmers. For these earners, "income" is often daily cash flow. Tithe per transaction or at week's end—whatever is practical.
3. Economic Volatility
With inflation and economic instability, some Christians struggle to tithe consistently. Remember: tithing is about faithfulness, not perfection.
4. Church Expectations
In some African churches, there's pressure to give beyond tithes. Distinguish between:
- Tithe: 10% (biblical principle)
- Offerings: Voluntary extra giving (New Testament principle)
Frequently Asked Questions
Q: Can I tithe more than 10%?
Yes. Many Christians tithe 10% and give extra offerings as they're able.
Q: What if I can't afford to tithe 10%?
Start where you are. Some Christians begin with 5% and increase over time. God looks at your heart, not just the amount.
Q: Should I tithe on government grants or loans?
- Grants: If it's non-repayable income, many consider it "increase" and tithe.
- Loans: No—this is debt, not income. You'll repay it, so it's not your "increase."
Q: Do I tithe on my spouse's income if they're not a believer?
This is a personal conviction. Discuss with your spouse and pray about it.
Q: What if I forgot to tithe for months or years?
There's no biblical command to "back-tithe." Start afresh, give cheerfully going forward, and don't live in guilt.
Final Thoughts: Tithing as Worship, Not Burden
Whether you earn a fixed salary, freelance income, or business profit, tithing is ultimately an act of worship—a way to honor God with your resources. The exact calculation method (gross vs. net, revenue vs. profit) matters less than your heart posture.
Key principles to remember:
- Tithe on what you actually receive and control.
- Be consistent, whether income is regular or irregular.
- Use tools like the Tithe Calculator to make it practical.
- Give cheerfully, not out of guilt or compulsion.
This article is for educational purposes only and does not constitute professional advice. Consult a qualified professional for your specific situation.