Maaser and business expenses מעשר והוצאות העסק

One line decides it

The halachic category is universal, whatever your parnassah: expenses of producing the income come off before the tenth is calculated; expenses of living come out of your pocket, not out of maaser. The psak is identical for every trade — only the examples change.

Comes off

Materials and supplies — parts, lumber, ingredients, fabric, stock. Travel to the work itself. Tools and equipment bought for the work. Fees, commissions, and platforms that take their cut before you're paid. Wages you pay others. All of these produced the income; they are subtracted first, according to the accepted practice.

Does not come off

Your own meals during the workday, the clothes you'd wear anyway, the home you live in — living costs, even when work happens around them. Where an expense is genuinely mixed (a vehicle used for both, a room in the home used for the work), a proportional split is the common approach — this is a good one to ask your rav about once, and keep the ratio.

Losses

According to many opinions, business losses in the same accounting period reduce the income being tithed — the tenth is on what you actually netted. Across periods it becomes a machlokes; ask your rav how to carry it.

Common questions

Can I deduct my commute?

Travel to the work itself is widely treated as an expense of earning. A general commute is discussed among the opinions — ask your rav.

This guide shares sources, not rulings. For your own situation, ask your rav.

Sources: Rambam — Gifts to the Poor · Maaser calculator

Keep learning: Is maaser on gross or net income? · What can be paid from maaser money? · What is maaser money?

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