Does the Bible require a saved, born-again Christian to give 10% of their gross income to the local church?  No.

In the Old Testament, a "tithe" is usually thought of as giving 10%, of the produce of your land: crops, fruits, herds and flocks, but not your actual land

The Old Testament:

1. Levitical Tithe - 1/10 - Annually - to the Levites, who in turn gave 1/10 to the Priests   Lev 27:30-33, Num 18:21-29  
2. Festival Tithe - 1/10 - Annually – Deuteronomy 14:22-27
3. Poor Tithe - 1/10 - Every Three Year - to the poor - Dt. 14:28-29, 26:12-13  

All of which adds up to as much as 23 1/3% per year over a three-year period-of-time. 

The New Testament:  

Christians are not under the Law of Moses, so no biblical requirement to tithe.

Acts 15 – The Jerusalem Council

Romans 7:4 – Christians have died to the Law of Moses and the requirement to tithe.

Colossians 2:14 – The Law of Moses and its consequences were nailed to the cross.

What the New Testament teaches about giving.

2 Cor. 9:7, Every man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.  

Reasonable Solution

If it did not cost you anything to give, then you did not give anything.  Luke 21:1-4

Give just until it hurts a little.

God does not want what you do not what to give.  Give not under legalism but out of joy from a grateful heart.

Give Weak Christians grace when they demand you give a 10% tithe out of your gross annual income.  Romans 14  (But do not show them your IRS Form 1040.)