How to Calculate Maaser Kesafim (the 10% Tithe) — A Practical Guide

Maaser kesafim is the custom of giving a tenth of your income to tzedakah. The idea is simple; keeping it accurate month after month is where most families struggle. This guide walks through the practical side: what to count, how to calculate it, and how to keep a running balance so nothing is forgotten.

1. Decide what counts as income

Most families count salary, business profit, freelance payments and investment gains. Things that are not really new income — a loan you received, a transfer between your own accounts, or a refund of money you spent — are usually left out. Gifts and government benefits are a question to ask your rabbi.

2. Gross or net?

There are different opinions on whether maaser is calculated before or after tax and certain expenses. Many people give from net income; some give from gross. Pick the approach your rabbi recommends and apply it consistently.

3. The calculation

• Add up this month's income that counts for maaser.
• Multiply by 10% (or 20% if you give chomesh).
• Add any balance you still owe from previous months — or subtract a credit if you gave ahead.
• Subtract what you actually gave this month. What remains is your running balance.

Example: income of $6,000 → $600 maaser. You still owed $150 from last month, so this month's target is $750. You gave $500, which leaves $250 carried into next month.

4. Don't reset every January

A common mistake is starting from zero each month or each year. An obligation doesn't disappear because the calendar changed. Keeping a rolling balance — owed or credit — is the most honest way to track maaser. If you prefer a yearly view, many people count the maaser year from Rosh Hashana rather than January 1.

5. Make it automatic

Smart Money calculates maaser from the income you record, lets you exclude categories such as loans, transfers and refunds, carries the balance forward every month, and lists every donation so the numbers are always checkable. You can log a donation by simply texting it on WhatsApp.

This guide is general information, not a halachic ruling. For questions about your own situation, ask your rabbi.