Tithing for Freelancers: Giving with Variable Income
Freelancers face a unique financial reality that traditional employment doesn’t present. Income fluctuates month to month. Some months bring abundance while others bring barely enough to cover expenses. This unpredictability creates genuine confusion around one of the oldest spiritual practices: tithing. If you’re self-employed and committed to giving, you’re probably wondering how to honor that commitment when you can’t predict what you’ll earn next month.
The challenge isn’t theological, it’s practical. Most tithing guidance assumes stable, predictable income. But freelancers, contractors, and self-employed individuals operate in a fundamentally different financial environment. The good news is that the principles of faithful giving remain the same, even when the application looks different.
Understanding Your Income Structure
Before determining how much to tithe, you need clarity on what counts as income. This matters more for freelancers than for salaried employees because the line between revenue and actual income gets blurry quickly.
Gross income is the total money clients pay you before any expenses. Net income is what remains after business expenses. Most tithing guidance historically refers to gross income, but freelancers often question whether this makes sense when business expenses are substantial.
Consider a freelance designer who bills $5,000 in a given month. That looks like substantial income until you subtract software subscriptions, equipment costs, taxes, and health insurance. The actual money available for personal use, and for giving,might be significantly less.
This distinction matters because tithing on income you don’t actually receive creates real hardship. If you’re tithing on gross income while paying 30% in taxes and another 20% in legitimate business expenses, you’re giving away money you never had.
The Gross vs. Net Question
You might be wondering whether to tithe on gross or net income. This question generates significant discussion among Christians with variable income, and reasonable people land in different places.
Those who advocate for gross income tithing point to historical practice and the principle of giving “first fruits”, offering the best and earliest portion of what you receive. The idea is that tithing should happen before expenses, reflecting trust in God’s provision. This interpretation appears in passages like Proverbs 3:9.
Others argue that net income better reflects biblical principles of fairness and sustainability. They note that you can’t tithe on money that isn’t actually yours, taxes you owe and legitimate business expenses aren’t optional choices, they’re legal and practical obligations. From this perspective, tithing on net income aligns with the principle found in 2 Corinthians 9:7, which emphasizes giving what you’ve determined in your heart, not out of constraint.
The most honest answer is this: your conviction matters here. What’s important is that you’re giving intentionally and consistently based on what you genuinely understand as your available income. If you’re unsure, consider starting with net income and increasing your giving over time as your business stabilizes and margins improve.
Handling Income Volatility
A freelancer might earn $8,000 one month and $2,000 the next. Tithing 10% of these individual months would mean giving $800 one month and $200 the next. For some people, this works fine. For others, the unpredictability creates stress.
One approach is to calculate tithing based on average income over a longer period. Rather than tithing on individual months, you could determine your average monthly or quarterly income over the past year and tithe based on that figure. This smooths out the volatility and creates more stable giving patterns.
Another method involves tithing on an annual basis. Track your total income for the year, calculate 10% of that amount, and distribute it throughout the year in whatever way makes sense for your cash flow. Some months you might give more, other months less, but you’re hitting your annual giving target.
Some freelancers use a percentage-based approach tied to when they receive payment rather than when they invoice. As money arrives in your account, you set aside 10% immediately for giving. This ensures you’re tithing from actual funds rather than projected income.
Business Expenses and Taxes
This is where clarity becomes essential. Legitimate business expenses reduce your actual income and should be subtracted before calculating your tithe. These include genuine, necessary costs: software subscriptions, equipment, professional development, insurance, workspace rental, and similar items.
What shouldn’t be subtracted? Personal income taxes. Many freelancers make this mistake. You owe income taxes regardless, they’re a legal obligation, not a discretionary business expense. Tithing on income after business expenses but before taxes is the most defensible approach for most freelancers.
Sales taxes you collect and remit are different again. If you collect sales tax from clients, that money was never yours to begin with, you’re holding it in trust for the government. Don’t include it in your income calculations.
The distinction matters because conflating personal taxes with business expenses can become a rationalization for reducing your giving below what you actually committed to.
The Consistency Question
Consistency challenges many self-employed givers. When income varies, commitment to a specific giving percentage can feel impossible some months. Yet Malachi 3:8-10 suggests that consistent giving is part of the principle being discussed.
One practical solution is to maintain a giving reserve. When income is strong, set aside more than 10% in a separate account designated for giving. During slower months, draw from this reserve to maintain consistent giving. This approach allows you to give steadily regardless of monthly fluctuations while still aligning your giving with your actual income over time.
This reserve approach also helps you avoid the trap of tithing only when things are good and reducing giving when times get tight. Many people find that maintaining their giving commitment during lean months strengthens their faith and often precedes periods of increased income.
Documentation and Records
Freelancers should maintain clear records of income and giving. This matters for two reasons. First, it helps you track whether you’re actually meeting your giving commitments. Second, charitable contributions to qualified religious organizations are tax-deductible, and you’ll need documentation to support this deduction.
Keep records of what you gave, when you gave it, and to which organization. Your church or nonprofit should provide year-end statements, but your own records serve as backup and help you monitor your giving patterns.
Moving Forward With Intention
The principle of tithing doesn’t change for freelancers, but the application absolutely does. Your commitment to give faithfully from your income is real and important, even when that income looks different from month to month.
Start by getting honest about your actual available income. Calculate it after business expenses but before personal taxes. Decide whether you’ll tithe monthly, quarterly, or annually. Consider whether a giving reserve makes sense for your situation. Then commit to consistency, even when income fluctuates.
If you’re uncertain about how to calculate your specific tithe, resources like TitheCalc’s calculation guide can walk you through the process. Understanding the difference between tithe and offering might also clarify what you’re aiming for.
Tithing as a freelancer requires more intentionality than tithing from a stable salary, but it’s entirely possible. The variable income doesn’t diminish the spiritual principle, it just requires you to think more carefully about how you apply it.