Calculator

Minister's housing allowance calculator

The amount you can exclude from income tax is the smallest of three numbers. Enter yours below. Sample values are filled in.

Result

Housing exclusion (income tax)–

Binding limit–

Approx. federal income tax saved–

Designated but not excludable–

Self-employment tax is not reduced. Your housing allowance still counts for the 15.3% tax. See the SE tax calculator.

Limit	What it means
Designated	The amount officially set aside by your church before it is paid.
Actual expenses	What you really spent providing a home, including utilities and furnishings.
Fair rental value + utilities	What the home, furnished, would rent for, plus utilities.

Review the designation each year so it reflects likely costs, including a cushion for repairs.
Keep records of housing costs. If you under-designate, you cannot exclude more than the designated amount.
Any excess over the limit is income-taxable.