Should we set aside maaser money before or after taxes?

One gives maaser from his net income, which is the total income minus any expenses incurred in earning that income. Any “businesses expenses” can be deducted from his income earned in regards to calculating what the true income is for giving maaser. Therefore, income tax is included in this since it is an “expense” that a person must pay in order to earn the income he makes.

Taxes not related to income, such as property tax on one’s house, cannot be included in this since they are not an expense for earning his income. However, property tax on one’s business or office can be deducted, since this would be considered an expense of the business.