First Fruits and Tenths was a form of tax on clergy taking up a benefice or ecclesiastical position in Great Britain.

The Court of First Fruits and Tenths was established in 1540 to collect from clerical benefices certain moneys that had previously been sent to Rome.

In 1554 the court was dissolved, and responsibility for administration of these revenues passed to the Office of First Fruits and Tenths, a department of the Exchequer.

First-fruits (annates) and tenths (decimae) originally formed part of the revenue paid by the clergy to the papal exchequer.

[2] The proceedings of the court relate to a variety of aspects of the collection of these dues for the Crown and include, for example, accountings, sheriffs' returns to writs concerning livings and their incumbents and appearances and hearings in cases of first fruits.