not deductible
Salary, wages, freelance and business profit are maaser income
All forms of earned income — salary, wages, freelance fees, business profits, bonuses, interest and dividends — are subject to maaser. The amount subject to maaser is net profit after legitimate business expenses.
Positions by community
Ashkenazi
not deductible
Tosafos (Taanis 9a, citing the Sifrei) includes 'interest, merchandise, and all other types of profit' in 'aser te'aser.' The Aruch Hashulchan (YD 249:7) calculates maaser on annual net business profit.
Sephardi
not deductible
Same; all realized earnings are included.
Chabad
not deductible
Same; all realized earnings are included.
Sources
- https://www.sefaria.org/Tosafot_on_Taanit.9a.1 — Tosafot on Taanit 9a:1
- https://www.sefaria.org/Arukh_HaShulchan,_Yoreh_De'ah.249.7 — Yoreh De'ah 249:7
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).