deductible
Loans received, reimbursements and returned principal are not income
Only profit is tithed. Borrowed money, reimbursements, internal transfers, and return of your own principal are excluded from maaser income. This follows from the universal definition of maaser as a tithe on revach (profit); a dedicated primary citation is pending.
Positions by community
Ashkenazi
deductible
Money received as a loan, an expense reimbursement, a transfer between one's own accounts, or repayment of principal is not profit and is not subject to maaser.
Sephardi
deductible
Same.
Chabad
deductible
Same.
Sources
- https://www.sefaria.org/Arukh_HaShulchan,_Yoreh_De'ah.249.7 — Yoreh De'ah 249:7 (maaser is on 'revach' — profit)
- https://www.chabad.org/library/article_cdo/aid/6991331/jewish/What-You-Need-to-Know-About-Maaser-Tithes.htm — What You Need to Know About Maaser
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).