Clergy Housing Allowance Calculator

Calculate the tax-excludable housing allowance for ministers and clergy members.

  • Methods explained
  • Save scenarios
  • Compare saved scenarios

Compensation

$
$

The designated housing allowance must be set by the church in advance and documented in official records.

Housing Costs

$
$

Include rent/mortgage, utilities, furnishings, repairs, and other housing costs.

Housing Allowance Analysis

Excludable Amount Limited By

Actual Expenses: $20,000

Fair Rental Value: $18,000

Designated Allowance: $15,000

Excludable Housing Amount$15,000
Income Tax Savings (est.)$3,300
Taxable Compensation$45,000
Self-Employment Tax$8,478

Note: While the housing allowance is excluded from income tax, it is still subject to self-employment tax. The excludable amount is the smallest of: actual housing expenses, fair rental value, or the amount designated by the church.

How it works›

Model and assumptions. Limits the modeled housing exclusion to the applicable entered designated allowance, eligible expenses and fair rental value. The exclusion is an income-tax concept; employment status and self-employment tax require separate treatment.IRS Publication 517