How to Tithe on Retirement Income: Options and Trade-Offs

Social Security, pension, IRA withdrawals or RMDs: what counts as income when you tithe in retirement, and the trade-offs of giving on gross, net or spending.

A tithe is traditionally a tenth, but there is no single answer to how to tithe on retirement income, because Christians hold different views and the decision is yours. The practical choices are which income you count (Social Security, a pension, IRA withdrawals, required distributions), whether you give on gross or net, and which account the gift comes from. This post lays out each option with its trade-off.

I'm Ryan Langan, CFP®, and I plan retirement with people who want giving to come first in the budget, not last. My faith shapes how I think about this: I see what we have as entrusted to us, which is why I believe giving deserves a plan (you can see how I approach that on my Christian retirement planning page). You do not need to share that view to use what follows. I will not tell you what to give or which view of tithing is right. I can show you what each approach means for your income, your taxes and the rest of your plan, so you can decide with your eyes open.

Why does tithing feel different in retirement?

For most of your working life, tithing was tied to a paycheck, and the question was usually settled before the money reached you.

In retirement, income arrives from several places and in several forms. A Social Security deposit, a pension payment and an IRA withdrawal are each taxed differently, and some of that money is your own savings coming back out. That raises questions a paycheck never did.

Scripture's own language about giving first is where many people start. Proverbs 3:9 (NIV) says, "Honor the LORD with your wealth, with the firstfruits of all your crops." Christians read passages like this in different ways. Some see a fixed tenth, some see a starting point, and some see a principle of giving first and giving with intention. This post does not settle that question. It helps you apply whichever view you hold to a retirement income that no longer looks like a salary.

Should you tithe on Social Security, a pension or IRA withdrawals?

What counts as income is the first decision, and people answer it differently for each source. Here is how the common sources work, with the trade-off of each approach.

• Social Security: Some people count it in full, as they would a paycheck. Part of your benefit may be taxable, depending on your other income, as the IRS explains, and Medicare Part B premiums are generally deducted from your benefit before the deposit reaches you. Counting the full benefit is easy to track. Counting the deposit you actually receive matches what you can spend. The two numbers are not the same, so choose one and stay with it.
• Pension: A pension arrives like a paycheck, so it is natural to treat it like wages. Tax may be withheld before it reaches you, which brings back the gross or net question below.
• IRA or 401(k) withdrawals: These are taxable income when you take them, but they also come from savings you built over many years. Whether you gave on the contributions depends on how you gave then, and the growth in the account has generally not been given on, which is part of why views differ. Some people count every withdrawal. Others count only what they spend. Counting everything is straightforward, but it can mean giving on money that goes to taxes or back into savings. Counting only what you spend is more precise, but it takes more tracking and is a judgment call.
• Required minimum distributions (RMDs): The government sets the amount, and it may be more than you need. That leaves a choice between giving on the full distribution, giving on the part you spend, or giving from the distribution directly (more on that below).
• Roth withdrawals: Qualified Roth withdrawals are generally tax-free, according to IRS Publication 590-B, and some people count them as income and others do not. Whichever you choose, apply it the same way each year so your giving does not change just because the account type did.
• Interest, dividends, rent and part-time work: These are usually counted as ordinary income. The trade-off is record keeping, since the amounts can be small and arrive at irregular times.

Should you give on gross income, net income or what you spend?

There are three common approaches, and each trades some simplicity for some accuracy.

• Gross income: You give on everything before tax. This is the easiest to calculate and may match how you have always given. The trade-off is that you give on money that goes to taxes, and in a year with a large taxable event, such as selling investments or a Roth conversion, your gift can rise sharply even though your spending did not.
• Net income: You give on what is left after taxes and Medicare premiums. It lines up with the money you can actually use. The trade-off is that it needs a clear definition of "net," and your tax bill is not always known until the following spring.
• Spending: You give on what you spend each year, not on what you take in. It fits retirees who withdraw only what they need. The trade-off is that your giving can shrink in a lean year, and you have to track your spending to know the number.

Many people choose a fixed dollar amount per month instead, based on whichever of these they settled on, and review it once a year. A fixed amount is predictable for you and your church. The trade-off is that it does not adjust automatically when your income changes.

What if your income changes from year to year?

Retirement income often moves around, so decide in advance how your giving should respond.

Taxable events are the usual cause: a Roth conversion year, the sale of investments or a business, or a year with a large RMD. A few ways to handle it:

• Set an annual amount at the start of the year. It is predictable and easy to budget, but you may need to revisit it if your income changes significantly.
• Give a percentage of each deposit. It tracks what actually arrives, but taxable events that bring in no spendable cash, like a Roth conversion, may be a poor basis for it.
• Give regularly, then true up at year end. It handles variable income gracefully, but it requires a year-end calculation and the discipline to follow through.

Whatever you choose, write it down. A written rule is easier to keep than one carried in your head, and it removes the guesswork in a year when your income looks unusual.

Which account should your gift come from?

The account matters for taxes, and the right choice depends on your age and your tax situation. There is more detail in Generosity in Retirement: QCD, Donor-Advised Fund, or Cash?, and here is the short version.

• Cash from your checking account: It is simple and works for regular weekly or monthly giving, but it does not reduce your taxable income the way a QCD might.
• A qualified charitable distribution (QCD): If you are 70½ or older, you can send money directly from your IRA to a qualified charity and exclude it from your taxable income. A QCD can also count toward your required minimum distribution. The trade-offs: the money must move directly from your IRA custodian to the charity, you cannot also deduct it, and your church must be a qualified organization, which you should confirm with them.
• A donor-advised fund (DAF): It may help in a high-income year, such as a Roth conversion year, when you want to make several years of gifts at once and recommend grants to your church over time. The IRS describes how these funds work. The trade-offs: the gift is irrevocable, sponsors may charge fees, the deduction only helps if you itemize, and a QCD cannot be sent to one. Ask the sponsor whether it makes grants to your church.
• Appreciated investments: Giving shares you have held for more than a year may avoid capital gains tax, but it takes more paperwork, and your church needs a way to receive them.

Tax rules and limits change, so check the current figures with your CPA before you give.

How do you fit a giving amount into your retirement plan?

Write giving into your spending plan as its own line, and test the rule behind it, not just the amount.

A rule based on gross income can produce a gift that climbs in a Roth conversion year while your spending stays flat. A rule based on spending can shrink in a lean year. Run your rule through a high-income year and a low-income year, and decide in advance how you would respond to each. The trade-off is that a rule with more moving parts is harder to keep and to explain to your family, so a simpler rule you will follow may serve you better than a precise one you will not.

This is the same guardrails logic I use for retirement income planning: a rule that says in advance what rises and what holds in a good year and in a bad one.

A plan cannot tell you what to give or why. What it can do is show what different amounts mean for your income, your taxes and the rest of your retirement, including what you may have less of. If you want to see how we do that, read about our retirement planning services, or see how our flat fee works.

The point of writing the rule down is not precision. It is that your giving stays something you decided on purpose, which may be what keeps it a joy instead of a calculation.

Frequently asked questions

Do I have to tithe on Social Security?

No tax rule or financial rule requires it, and Christians hold different views on whether to count it. Some count the full benefit, some count the amount deposited after Medicare premiums, and some give from spending instead. Part of your benefit may also be taxable, so the number you choose can matter.

Should I tithe on retirement withdrawals like IRA distributions and RMDs?

It is your decision, and the options differ. Counting every withdrawal is simple, counting only what you spend is more precise, and giving through a QCD sends the gift straight from the IRA. Each approach has trade-offs for your taxes and your giving, so pick one and apply it consistently.

Can a QCD count as my tithe?

A QCD is a gift to a qualified charity, so whether it counts toward your giving goal is up to you. For tax purposes, it is excluded from your income and you cannot also deduct it. You need to be 70½ or older, and the money must go straight from your IRA custodian to a qualified charity such as your church.

Where does giving fit in your plan?

If you would like to see how your giving fits alongside your income, taxes and healthcare, you can book a Retirement Strategy Session. You deserve a real plan, not a sales pitch, not a template.

Reviewed October 22, 2026, by Ryan Langan, CFP®. This post is educational and is not tax, legal or religious advice. Tax rules change, so please coordinate with your CPA.

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