Sales tax and property tax on one's home are NOT deductible
Taxes that accompany personal consumption — sales tax, property tax on your residence — are living expenses and do not reduce the maaser base. Taxes on income-producing property are treated as business expenses.
Positions by community
Ashkenazi
Per the OU (citing Igros Moshe): sales tax and real-estate tax on one's own home are living expenses attached to personal purchases and acquisitions, not levies on income, and may not be deducted. Tax on income-producing investment property is business-related and is deductible.
Sephardi
Consistent with the rule that personal living expenses are not deductible.
Chabad
Same.
Sources
- https://outorah.org/p/51498/ — Pre-Maaser Deductions
- https://baishavaad.org/is-maaser-given-from-gross-or-net-income/ — Is Maaser Given From Gross or Net Income?
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).