About Paying Taxes: A Biblical Perspective

About Paying Taxes: A Biblical Perspective

Introduction

Few topics generate as much frustration and debate as the subject of taxes. Most people dislike paying them. The tax system often seems unfair and corrupt, and many feel that their money could be put to far better use. Yet the Bible speaks directly to this issue, and its teaching is clear. As much as we may hate taxes, as much as the tax system may be corrupt and unfair, as much as there may be far better things our money could go towards, the Bible commands us to pay our taxes.

In Matthew 22:17–21, the Pharisees asked Jesus a question designed to trap Him: "Tell us then, what is your opinion? Is it right to pay taxes to Caesar or not?" But Jesus, knowing their evil intent, said, "You hypocrites, why are you trying to trap me? Show me the coin used for paying the tax." They brought Him a denarius, and He asked them, "Whose portrait is this? And whose inscription?" "Caesar's," they replied. Then He said to them, "Give to Caesar what is Caesar's, and to God what is God's."

In full agreement, the Apostle Paul taught, "This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor" (Romans 13:6–7). These passages make it clear that paying taxes is not optional for the believer. It is a matter of obedience to God.

The Teaching of Jesus

The Pharisees' question was intended to trap Jesus. If He said it was lawful to pay taxes, He would alienate the Jewish people who resented Roman rule. If He said it was not lawful, He could be accused of rebellion against Rome. Jesus' answer was masterful. He did not fall into their trap. Instead, He gave a principle that transcends politics: "Give to Caesar what is Caesar's, and to God what is God's."

By asking for a coin, Jesus demonstrated that the money bore the image and inscription of Caesar. It belonged to Caesar's system, and it was appropriate to return it to him. But He also pointed to a higher allegiance. We are to give to God what belongs to God—our hearts, our worship, our obedience. The coin may bear Caesar's image, but we bear the image of God (Genesis 1:27). Our ultimate loyalty must be to God, but our earthly obligations, including paying taxes, are not negated by that higher loyalty.

Jesus' teaching shows that paying taxes is not a matter of approving of the government or agreeing with its policies. It is a matter of honoring God by fulfilling our obligations under the authorities He has permitted to exist. Jesus paid taxes Himself, and He taught His disciples to do the same.

The Teaching of Paul

The Apostle Paul expands on this teaching in Romans 13:1–7. He writes:

"Let everyone be subject to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, whoever rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and you will be commended. For the one in authority is God's servant for your good. But if you do wrong, be afraid, for rulers do not bear the sword for no reason. They are God's servants, agents of wrath to bring punishment on the wrongdoer. Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also as a matter of conscience. This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor" (Romans 13:1–7).

Paul's teaching is remarkable for several reasons. First, he roots the authority of government in God's sovereignty. Even secular, ungodly governments are permitted by God and serve His purposes. Second, he calls believers to submit to governing authorities as a matter of conscience, not just to avoid punishment. Third, he specifically commands believers to pay taxes because the authorities are God's servants.

Paul wrote these words while Nero was emperor. Nero was one of the most evil rulers in history, infamous for his persecution of Christians and his depraved conduct. Yet Paul still instructed believers to pay taxes and submit to the authorities. This demonstrates that the command to pay taxes is not conditional on the government being righteous or godly. We are to pay taxes even when the government is corrupt and ungodly.

Common Objections

The most frequent objection to paying taxes is that the money is being misused by the government or even used for evil purposes. It is natural to hesitate when we believe our money will be used to fund activities that are contrary to God's will. However, that is not our concern. When Jesus said, "Give to Caesar," the Roman government was by no means a righteous government. When Paul instructed us to pay taxes, Nero was the head of the government. The injustice of the government did not nullify the command to pay taxes.

Our responsibility is to obey God by fulfilling our obligations. The government's responsibility is to use the funds in a just and righteous manner. They will answer to God for how they use the resources entrusted to them. We are not released from our duty simply because others fail in theirs. As Peter wrote, "Submit yourselves for the Lord's sake to every human authority: whether to the emperor, as the supreme authority, or to governors, who are sent by him to punish those who do wrong and to commend those who do right" (1 Peter 2:13–14).

Another objection is that taxes are too high or that the tax system is unfair. While these frustrations are understandable, they do not justify disobedience. We may advocate for tax reform, and we may vote for leaders who will change the system, but we must not use these frustrations as an excuse to evade our duty. Paul does not say, "Pay taxes if you think they are fair." He says, "Pay taxes." The command is unconditional.

Legal Deductions and Honest Tax Practices

We are free to take every tax deduction that is both legal and honest. We do not have to pay the maximum amount of taxes possible. If the government allows you a tax break, take it. If there is a legal way you can shelter some of your money from being taxed, shelter it. By all means, take the deduction for your children, your mortgage, your moving expenses, and so on. Feel free to take every legal and honest opportunity to reduce your tax burden.

However, illegal and dishonest methods must be rejected. Romans 13:2 reminds us, "Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves." Cheating on taxes is a violation of God's command. It is not a victimless crime; it is a sin against God and a rebellion against the authorities He has permitted.

We are to give to Caesar what is Caesar's. This does not mean giving more than is required, but it does mean giving what is required. We are to be honest in our dealings with the government, just as we are to be honest in all other areas of our lives. The integrity of our witness depends on our obedience in these matters.

The Only Exception

The Bible teaches that we are to submit to the government. The only instance in which we are allowed to disobey the government is when it tells us to do something the Bible forbids. When the authorities commanded Peter and John to stop preaching in the name of Jesus, they replied, "We must obey God rather than human beings" (Acts 5:29). When the government commands us to sin, we must refuse.

But paying taxes is not sin. The Bible does not forbid it. In fact, the Bible encourages us to pay taxes. Therefore, we must submit to God and His Word and pay our taxes. There is no conflict between the command to obey God and the command to pay taxes. To refuse to pay taxes is to rebel against God's instruction.

The Clear Conclusion

The Bible is clear on the subject of paying taxes. Jesus taught that we are to give to Caesar what belongs to Caesar. Paul taught that we are to pay taxes because the authorities are God's servants. We are to submit to the government, pay our taxes, and honor those in authority. This is not contingent on the government being righteous or godly. Even the corrupt Roman government was entitled to taxes.

We are free to use legal and honest methods to reduce our tax burden. We are not required to pay more than what is owed. But we are required to pay what is owed, and we must do so honestly. Cheating on taxes is a sin and a rebellion against God.

The only exception to our submission to the government is when it commands us to sin. Since paying taxes is not a sin, we are to pay them gladly, trusting that God is sovereign over all authorities and that He will hold them accountable for their use of the resources entrusted to them. As we pay our taxes, we can do so with a clear conscience, knowing that we are obeying God and honoring Him through our obedience.

This article is based on a careful examination of Scripture, including Matthew 22:17–21, Romans 13:1–7, 1 Peter 2:13–14, and Acts 5:29. For further study, consider reading the full accounts of Jesus' teaching on taxes and Paul's instructions to the Romans.

Frequently Asked Questions

Q: Does the Bible require Christians to pay taxes?

A: Yes. Jesus taught that we are to give to Caesar what belongs to Caesar (Matthew 22:17–21). Paul commanded believers to pay taxes because the authorities are God's servants (Romans 13:6–7). Paying taxes is an act of obedience to God.

Q: What if the government uses tax money for evil purposes?

A: Our responsibility is to pay taxes, not to control how the government uses the money. The government will answer to God for its use of the funds. We are not released from our duty simply because the government fails in its duty. Jesus and Paul taught this even when the Roman government was corrupt and ungodly.

Q: Can I take tax deductions?

A: Yes. You are free to take every legal and honest tax deduction. If the government allows a tax break, you may take it. However, you must avoid illegal and dishonest methods of reducing your tax burden. Cheating on taxes is a sin.

Q: What if the tax system is unfair?

A: The unfairness of the tax system does not justify disobedience. We may advocate for reform and vote for leaders who will change the system, but we must still pay our taxes. The command to pay taxes is unconditional.

Q: Is there ever a time when I should not pay taxes?

A: The only exception to obedience to the government is when it commands us to sin. Since paying taxes is not a sin, we are always required to pay them. There is no biblical justification for refusing to pay taxes.

Q: What about tax evasion?

A: Tax evasion is a sin. It is a violation of God's command to submit to governing authorities. Romans 13:2 warns that those who rebel against authority bring judgment on themselves. We are to be honest in our dealings with the government, just as we are to be honest in all other areas of our lives.