Personal and household living expenses are NOT deductible
Rent, food, clothing, and other household costs do not reduce maaser income under the standard position. Sephardi practice permits leniency under financial strain. Where hardship exists, ask your rav.
Positions by community
Ashkenazi
Aruch Hashulchan YD 249:7: 'But his household expenses he may not deduct' — one who earns 1,000 gives 100 or 200 to tzedakah even if his household spends more than 1,000.
Sephardi
Yechaveh Da'at 3:76 (R' Ovadia Yosef): ideally one should not deduct personal expenses, but one may be lenient in situations of genuine need, given the minhag classification of maaser kesafim.
Chabad
Follows the standard position that living expenses are not deductible.
Sources
- https://www.sefaria.org/Arukh_HaShulchan,_Yoreh_De'ah.249.7 — Yoreh De'ah 249:7
- https://etzion.org.il/en/halakha/choshen-mishpat/monetary-law/maaser-kesafim — 3:76 (per Yeshivat Har Etzion and Meshiv Kahalachah)
Track this for yourself
Tag transactions against rules like this one and see your running maaser balance.
MyMaaser presents sourced halachic positions and is not a substitute for your rav. Consult your rav (CYLOR).