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Ever wondered what percentage of Christians tithe — without point blank asking your friends or congregants how much they tithe? 

If you answered ‘yes,’ this is for you. Once you are ready to take a closer at giving within your own church, our article on the 19 Best Church Giving Software To Track Contributions In 2024 will help you get a head start.

Answer: 40% Of Practicing Christians Tithe.

According to the Barna Group’s survey of US Christians in 2021, two in five practicing Christians tithe at least 10% of their annual income. Five percent of practicing Christians do not give at all, while 34% say they do not give a set amount.

When it comes to giving at the local church level, 21% of Christians set their church giving at 10% or more of their income. The survey also found that their giving varies (37%), while one-quarter doesn’t give to their local church at all. 

However, practicing Christians are much more likely to set their giving to at least the customary 10 percent tithe (42%), though that means the majority of practicing Christians are still giving less.

SOURCE: https://www.barna.com/research/what-is-a-tithe/

According to Nonprofits Source, giving to religious organizations (congregations, denominations, missionary societies, and religious media) remains America’s largest recipient of charitable giving. Overall, about 10 million tithers in the US donate $50 billion yearly to church and non-profits, according to Nonprofits Source in a 2021 report.

In the United States, the IRS recommends churches keep financial records, including tithing records, for a minimum of seven years. Churches should also provide annual giving statement to donors for tax purposes.

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Tithing By Denomination

Tithing tends to vary across denominations. 

A recent study by Lifeway Research found that more than 3 in 4 American Protestants who attend church see tithing as a biblical command. Those with evangelical beliefs are more likely than those without evangelical beliefs to tithe (39% versus 25%). They also found that about half (51%) give 10% or more of their income to the church they attend.

A number of church-related factors play a role in a person’s likelihood of giving to their church, the study found. 

For example, Baptist (40%), Presbyterian/Reformed (34%) and non-denominational (34%) churchgoers are more likely to tithe 10% of their income than Lutheran (19%) and Methodist (12%) churchgoers, according to Lifeway’s findings. 

Lifeway also found that most church goers who give use physical methods like cash or check (62%), versus electronic methods like online giving through the church website, or automated giving (35%). 

Is Tithing A Scriptural Requirement?

Tithing (old English for teogopa, or tenth) literally means a one-tenth part of something. In the Old Testament, it was one tenth of one’s income or resources (like crops or animals). 

Historically, a tithe was a mandatory tax for the Israelites in the Old Testament. There were actually three taxes or tithes that the Israelites had to pay. Every year, Jews had to pay 10% of all their crops, livestock or income (Leviticus 27:30-33, Deuteronomy 14:22-29). This was the Levites’ Tithe. Then, they had a second tax to pay for the costs associated with the festivals and religious ceremonies (Deuteronomy 14:22-27). And finally, there was a third tax to provide a welfare safety net for the poor (Deuteronomy 14:28-29).

Because tithing began in the Old Testament, some scholars will say that it’s still required today. 

On the other hand, other scholars believe that under the New Covenant, there is no tithing. As we are no longer under the Old Covenant, the belief is that we are no longer commanded to give a certain amount. Instead, we are free to give generously — as much, or as little, as we feel led to!

Is tithing 10% commanded in the New Testament?

Let’s first take a look at the position that tithing is a command for Christians. 

Christians who believe that tithing 10% of your income is commanded often point to Matthew 23:23 and Hebrews 7:1 as a scriptural basis for maintaining this practice. 

In Matthew 23, Jesus is speaking on hypocrisy, and in verse 23 he criticizes the Pharisees and teachers of the law for their hypocrisy:

“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier provisions of the Law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others. You blind guides, who strain out a gnat and swallow a camel!” Matthew 23:23 NASB

In this verse, Jesus acknowledges that the Pharisees are meticulous about tithing (even small things like spices), but He points out how they neglect the weightier (and more important) aspects of the law, such as justice, mercy, and faithfulness. In essence, He is saying that while it is good to tithe, it should never be done at the expense of core values. 

Is generous giving commanded in the New Testament?

For those who believe that Christians are not required to tithe, but instead to be generous givers, let’s look at what the New Testament says about generosity.

Jesus talks about money, giving and generosity on multiple occasions in the New Testament, emphasizing the heart over any law or rule concerning giving: 

“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

If anything, Christians are commanded to be generous. It is not rule-following that’s required of us, but a spirit of generosity, in all things.

Generous givers, and good stewards — two things that really do go hand in hand. We dig deeper into stewardship in our comprehensive article on stewardship in the bible. 

If you’re hearing about this for the first time — that tithing is not mandated by scripture for Christ followers — you might be wondering where this leaves your church’s finances. As a lead pastor, that’s perfectly normal — there are bills and staff to pay, ministries to fund, a church to run! 

Instead, focus your teaching on the heart, and on raising up faithful, Spirit-led disciples. Encourage your church members to depend on and trust in the Lord. As you do that, trust that He is good and faithful to work in peoples’ hearts and to provide for your church. As we point people to Jesus’ life and teachings, they will have a desire to be generous givers. 

Looking for a way to start doing this on Sunday mornings? Our article on delivering short messages before your offering time will help you get started.

In Acts 20:18-28, Paul is speaking to the Ephesian elders. Side note: this section records the only time Paul spoke directly to Christian believers in the book of Acts! Paul writes:

“In everything I showed you that by working hard in this way you must help the weak and remember the words of the Lord Jesus, that He Himself said, ‘It is more blessed to give than to receive.’” (Acts 20:35)

It can be challenging to shift away from the idea of giving a required 10%, to preaching on giving freely and generously. A few tips on shifting from a tithing mindset, to a giving focus:

  • Preach on how Jesus modeled generosity
  • Remember it’s all about the heart (scroll down to our New Life Fellowship Case Study for more on this)
  • Create a culture of generosity in your preaching and personal example (and not just concerning finances)
  • Teach that giving is an extension of serving and worshiping God
  • Communicate financial priorities, needs and goals — sometimes people need to see how their giving, whether big or small, has an impact
  • Talk about giving as an eternal investment — it’s not just about bills, it’s about investing in people

In Matthew 6:21, Jesus teaches that when we trust God, we will act as if treasure in heaven is what really matters — because it does! This shifts our focus on eternal things:

“Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. 20 But store up for yourselves treasures in heaven, where neither moth nor rust destroys, and where thieves do not break in or steal; 21 for where your treasure is, there your heart will be also.

We take a look at this in much more depth here, in our article on ways to increase church giving.

Church Focus: New Life Fellowship

Ross Gilbert, Pastor of New Life Fellowship in Ontario, Canada, explains the truth about tithing for believers: “Under the New Covenant, we don’t tithe, we don’t give a 10%, we give”. Simple as that: we give. Gilbert likens our opportunity to give as believers to a gift.

We get to give; it’s an optional opportunity. We encourage our people to give what Jesus leads them to give.

Ross gilbert, pastor

As believers in Christ, we have enormous freedom. We have died to the law and are under a new covenant. We are in Christ — and in this covenant, there is freedom: freedom from sin, and freedom to follow our hearts.

As church pastors, when we preach on freedom and focus on the heart, everything changes because Jesus changes us:

“It was for freedom that Christ set us free; therefore keep standing firm and do not be subject again to a yoke of slavery.” Galatians 5:1

And again, in Galatians 5:13, we are reminded:

“For you were called to freedom, brothers and sisters; only do not turn your freedom into an opportunity for the flesh, but serve one another through love.”

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Joshua Gordon

Joshua Gordon is a lay-pastor, author, and editor of TheLeadPastor.com. Over the last two decades, Josh has worked closely with pastors and other christian leaders, helping them to sharpen and elevate their messages. Today, Joshua pastors at New Life Fellowship, a thriving church he helped plant in Cambridge, Ontario, Canada.