Clergy Housing Allowance Calculator
Calculate the tax-excludable housing allowance for ministers and clergy members.
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$15,000.00
Income Tax Savings (est.)$3,300.00
Taxable Compensation$45,000.00
Self-Employment Tax$8,477.73
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.