Should Christian Entrepreneurs Tithe on Gross Business Revenue or Net Income?

⚡ Quick Answer

Christian entrepreneurs should tithe on their personal net income (what they actually take home from the business), not on gross business revenue. Business revenue must first cover legitimate operating expenses, taxes, and strategic reinvestment. Only after these business costs are paid does personal income emerge—and that's what you tithe on. Keeping money in your business for operations and growth is not greed; it's biblical stewardship that ensures long-term Kingdom impact.

Biblical Foundation: Old Testament farmers tithed on their "increase" (net profit after covering costs), not on every seed planted or bushel harvested (Deuteronomy 14:22). The Proverbs 31 woman reinvested earnings into her business operations (Proverbs 31:16).

This is for the Christian woman entrepreneur who's struggling with pricing her services or feeling guilty about keeping business profits. If that's not your current challenge, that's completely okay.

Why Do Christian Entrepreneurs Struggle with Tithing on Business Income?

Three months ago, a Christian entrepreneur told me: "I made $10,000 last month, but after I tithed $1,000 and paid my business expenses, I barely had anything left. Am I doing this wrong?"

If you've ever felt this same confusion, you're not alone. Many faith-driven business owners struggle with a question that keeps them stuck in feast-or-famine cycles: Should I tithe on my gross business revenue or my personal income?

In conversations with Christian entrepreneurs, I've heard this confusion repeatedly. The result? Many are either:

• Tithing on money that isn't actually theirs (gross revenue before expenses)

• Feeling guilty about every dollar they keep in the business

• Underpricing their services to avoid feeling "too prosperous"

• Burning out because they can't afford to reinvest in business growth

The key question isn't "How much should I give?" The real question is: "What actually belongs to me versus what belongs to my business?"

As a Christian entrepreneur myself, I've wrestled with this confusion. I've felt the guilt of keeping business revenue for reinvestment. I've second-guessed my prices because I didn't want to seem greedy. But through studying Scripture, consulting with both pastors and accountants, and learning from other faith-driven business owners, I've discovered that much of our guilt stems from misunderstanding what the Bible actually teaches about business stewardship.

This article is my attempt to bring clarity to a topic that's kept too many Christian women entrepreneurs broke, guilty, and unable to build sustainable businesses that actually glorify God through their longevity and impact.

What's the Difference Between Business Revenue and Personal Income?

Here's the foundational truth that changes everything: Your business revenue is not your personal income.

When a customer pays you $5,000 for a service, that money doesn't automatically belong to you personally. It belongs to the business entity—even if that entity is a sole proprietorship with your name on it. Out of that $5,000, you have to pay:

• Software subscriptions

• Contractor fees

• Marketing expenses

• Business insurance

• Equipment and supplies

• Taxes (both business and self-employment)

What's left after these legitimate business expenses is what you can actually take as personal income. And that's what you tithe on—not the gross revenue.

Think about it this way: If you worked at a company that grossed $1 million annually, would you tithe on the company's revenue? Of course not. You'd tithe on your salary—your personal income. The same principle applies when you own the company.

What Does the Bible Say About Tithing on Business Income?

The Old Testament establishes tithing as giving 10% of your increase—what you actually gained, not what passed through your hands.

How Did Biblical Farmers Handle Tithing and Business Expenses?

"Be sure to set aside a tenth of all that your fields produce each year." (Deuteronomy 14:22, NIV)

Farmers didn't tithe on every seed they planted or every bushel they harvested. They tithed on their net increase—what remained after they set aside seed for replanting, paid workers, and covered operating costs.

If a farmer harvested 100 bushels of wheat but needed 30 bushels for next year's seed, 20 bushels to feed his workers, and 10 bushels for equipment maintenance, his actual increase was 40 bushels. That's what he tithed on.

Your business works the same way. Your "increase" is your profit, not your revenue.

What's the Biblical Principle of Stewardship vs. Ownership?

"The earth is the Lord's, and everything in it, the world, and all who live in it." (Psalm 24:1, NIV)

Everything belongs to God—including your business. But God calls us to be stewards, not to give away the very tools He's placed in our hands to do His work.

A farmer who gave away his plow, his seed, and his oxen would have nothing left to farm with. Similarly, a business owner who gives away all her revenue—including what's needed for operations—has nothing left to serve her customers or create Kingdom impact.

Biblical stewardship means managing resources wisely so they can continue producing fruit, not depleting them in the name of generosity.

What Does the New Testament Say About Giving from Business Income?

"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver." (2 Corinthians 9:7, NIV)

Paul shifts the focus from strict 10% requirements to purposeful, joyful giving. But notice—he's addressing personal giving, not business operations. You can't cheerfully give what isn't actually yours to give.

How Do You Calculate What to Tithe On as a Business Owner?

Let's walk through a real example to answer the question: "Should I tithe on business revenue or personal income?"

Scenario: You're a Christian marketing consultant. You invoice $10,000 this month.

Business Expenses:

• Software subscriptions: $500

• Contractor/VA support: $2,000

• Marketing/ads: $1,000

• Business insurance: $200

• Office supplies: $100

• Professional development: $300

• Taxes (set aside): $2,000

• Total Expenses: $6,100

Net Profit: $3,900

Now, you have options for that $3,900:

1. Take it all as personal income → Tithe on $3,900 ($390)

2. Reinvest $2,000 in business growth, take $1,900 personally → Tithe on $1,900 ($190)

3. Take $3,000 personally, leave $900 as business reserves → Tithe on $3,000 ($300)

Notice: In every scenario, you're tithing on what you personally receive, not on the $10,000 that came through your business account.

The $2,000 you reinvested? That's still God's money—it's just being stewarded through the business entity to create more Kingdom impact, serve more clients, and (eventually) generate more income to tithe on.

Is Keeping Money in My Business for Reinvestment Considered Greed?

Here's where many Christian women entrepreneurs get stuck: We feel guilty keeping money in the business because we think it's selfish.

But consider this:

• Is a church greedy for keeping money in its building fund instead of giving it all away?

• Is a ministry selfish for paying staff salaries and maintaining equipment?

• Is a farmer wrong for buying seed for next year's crop?

Of course not. These are acts of stewardship that ensure long-term Kingdom impact.

Your business is no different. When you reinvest in:

• Better tools that help you serve clients more effectively

• Hiring help so you don't burn out

• Marketing that reaches more people who need what you offer

• Professional development that increases your skills

You're not being greedy. You're being a good steward.

The graveyard is full of businesses that gave away their operational capital in the name of generosity, then had nothing left to serve anyone with.

What Framework Should Christian Business Owners Use for Biblical Giving?

Before you decide how much to take personally versus reinvest, ask yourself these four questions:

1. What Does My Business Actually Need to Serve Well?

Don't starve your business of resources it needs to function. A depleted business serves no one.

Biblical Principle: "Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously." (2 Corinthians 9:6)

2. What Can I Personally Afford to Take as Income?

Be honest about your personal needs. Martyrdom isn't stewardship. You can't pour from an empty cup.

Biblical Principle: "If anyone does not provide for his own, and especially for those of his household, he has denied the faith" (1 Timothy 5:8, ESV)

3. Am I Building a Sustainable Business or a Charity?

God may call you to run a nonprofit ministry. But if He's called you to run a business, treat it like one. Businesses need profit margins to survive and grow.

Biblical Principle: "In the house of the wise are stores of choice food and oil, but a foolish man devours all he has." (Proverbs 21:20, NIV)

4. How Can I Give Beyond the Tithe from a Place of Abundance?

Once your business is healthy and you're taking appropriate personal income, you'll have capacity for generous giving beyond 10%. That's the goal—not guilt-driven depletion.

Biblical Principle: "Give, and it will be given to you. A good measure, pressed down, shaken together and running over" (Luke 6:38, NIV)

What Are Examples of Biblical Business Stewardship?

Let's look at biblical and practical examples of how to navigate this:

Example 1: Lydia—The First Christian Businesswoman in Europe

"One of those listening was a woman named Lydia, a dealer in purple cloth from the city of Thyatira, who was a worshiper of God. The Lord opened her heart to respond to Paul's message. When she and the members of her household were baptized, she invited us to her home. 'If you consider me a believer in the Lord,' she said, 'come and stay at my house.' And she persuaded us." (Acts 16:14-15, NIV)

Lydia was a successful businesswoman selling expensive purple cloth—a luxury item that required significant capital to trade in. She owned a home large enough to house Paul and his companions and employed a household staff.

She didn't apologize for her wealth or give it all away. Instead, she used her business success to house the first church in Europe, supporting Paul's ministry through her resources. Her profitable business made her ministry possible. Without her business reserves and operational capital, she couldn't have provided that home or that support.

The Stewardship Principle: Business success and Kingdom impact work together when we steward resources wisely.

Example 2: A Hypothetical Scenario You Might Relate To

Here's a scenario that might resonate with your experience: Imagine a Christian wedding photographer invoicing $8,000/month in gross revenue. If she tithes on the gross ($800), then pays business expenses (equipment, software, insurance, taxes - totaling $5,500), she's left with only $1,700 for personal income.

But if she recognizes that only the $2,500 net profit is potentially her personal income, and she takes $2,000 personally while keeping $500 in business reserves, she would tithe on the $2,000 ($200).

The Stewardship Principle: The business needs resources to function. Depleting operational funds in the name of giving makes the business unsustainable and unable to serve future clients.

Example 3: The Proverbs 31 Woman—Strategic Reinvestment

"She considers a field and buys it; out of her earnings she plants a vineyard." (Proverbs 31:16, NIV)

Notice: She didn't give away all her earnings. She reinvested them strategically. She bought fields, planted vineyards, made inventory ("She makes linen garments and sells them"—v. 24), and managed workers ("She watches over the affairs of her household"—v. 27).

She was praised for her business acumen, her reinvestment strategy, and her provision—not condemned for not giving it all away.

Frequently Asked Questions About Tithing for Christian Entrepreneurs

Isn't it more spiritual to give everything away and trust God?

Trusting God doesn't mean being financially irresponsible. If a farmer "trusted God" by giving away his seed corn, he'd have nothing to plant next year. Biblical trust involves wise stewardship, not reckless depletion.

What if I feel convicted to give more than 10%?

Beautiful! Give generously—from your personal income and from a place of abundance, not from business operational funds that compromise your ability to serve.

How do I know if I'm being greedy versus being a good steward?

Ask yourself: "Am I hoarding resources I don't need, or am I strategically reinvesting them to create more Kingdom impact?" Greed hoards. Stewardship multiplies.

Should I ever tithe on business profits that stay in the business?

Some Christian business owners choose to give a percentage of net profits to Kingdom work even before taking personal income. This is generous and commendable—but it's a choice, not a commandment. Ensure your business remains healthy enough to fulfill its mission.

What about tithing on money I reinvest in the business?

Money reinvested in the business hasn't become your personal income yet. When that investment eventually produces profit that you take personally, tithe on it then. Otherwise, you'd be tithing on the same dollar multiple times as it cycles through your business.

Do I tithe on gross or net business income?

You tithe on your personal net income—what you actually take home after legitimate business expenses. This is your "increase," not the gross revenue that passes through your business account.

Summary: Should Christian Entrepreneurs Tithe on Revenue or Profit?

Answer to the opening question: Christian entrepreneurs should tithe on personal income (what they take from the business), not gross business revenue. Business revenue must cover operational expenses, taxes, and strategic reinvestment. Only after these legitimate business costs are paid does personal income emerge—and that's what you tithe on.

Your business revenue is not your personal income. Tithing on gross revenue before business expenses isn't more spiritual—it's financially unsustainable and biblically unnecessary.

God doesn't need you to destroy your business in the name of generosity. He needs you to steward it well so it can create lasting Kingdom impact.

Here's the truth many Christian women entrepreneurs need to hear:

You're not greedy for:

• Keeping business reserves

• Reinvesting in growth

• Pricing your services at profitable rates

• Taking enough personal income to live comfortably

You're being a good steward.

And when you build a healthy, sustainable business, you'll have far more capacity for generous giving than you ever could by depleting your resources out of guilt.

Your Turn: Let's Continue the Conversation

Have you struggled with knowing what to tithe on as a business owner? Are you pricing your services lower than you should because of guilt? Have you been tithing on gross revenue and wondering why you're always broke?

I'd love to hear from you. Drop a comment below and let's learn from each other.

About the Author

I'm Sandra Mosley, founder of The Fempreneur Chronicles, a faith-driven newsletter for Christian women entrepreneurs who want to grow businesses that honor God, reflect Kingdom values, and create lasting impact.

With 20+ years in human resources, finance, grant writing, and business strategy—and as an AI consultant and trainer—I help women of faith integrate biblical principles with modern entrepreneurship and technology. I support Christian entrepreneurs with clarity, confidence, and actionable strategies.

I believe faith, business, and technology aren't separate—they're deeply connected. Through my journals, workshops, and bi-weekly newsletter, I provide tools that help entrepreneurs build Christ-centered businesses with focus and integrity.

Connect with me on LinkedIn or subscribe to The Fempreneur Chronicles for insights on Christian entrepreneurship, faith-driven business growth, and biblical stewardship. Thank you for stopping by.

References and Further Reading

1. Crown Financial Ministries. (2023). Business Tithing: What the Bible Says. Retrieved from https://www.crown.org

2. Ramsey Solutions. (2024). Should You Tithe on Gross or Net Income? Retrieved from https://www.ramseysolutions.com

3. The Gospel Coalition. (2022). Should Business Owners Tithe on Revenue or Profit? Retrieved from https://www.thegospelcoalition.org

4. Christian CPA Association. (2024). Tithing Guidelines for Business Owners. Retrieved from https://www.ccpaa.org

5. Dave Ramsey. (2023). EntreLeadership: Tithing as a Business Owner. Retrieved from https://www.entreleadership.com