Investment gains owe maaser only when realized
Most contemporary authorities hold that investment appreciation is tithed only when sold and the gain is realized. Details (e.g., inherited assets, reinvested dividends) vary — ask your rav. Primary-source citation pending verification.
Positions by community
Ashkenazi
The common contemporary ruling: no maaser on unrealized (paper) appreciation; maaser is owed when gains are realized (sold). On sale of inherited property, maaser may be owed on the full value, not only the appreciation.
Sephardi
Same general approach reported in contemporary Sephardi summaries.
Chabad
Same general approach; consult a rav for specific portfolios.
Sources
- https://meshiv.co.il/en/the-laws-of-maaser-kesafim-the-monetary-tithe/ — The Laws of Maaser Kesafim
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).