Khums Calculation

Surplus

Amount you own, in British Pounds ?

Calculated on your khums due date.

Equivalent amount, in British Pounds, of foreign currency you own ?

Calculated on your khums due date.

Debts owed to you that you expect to be repaid ?

Do not include this if it was accounted for in previous financial years.

In-kind possessions not used for sustenance ?

This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.

Financial dues ?

This includes the due of key premium (surqufliah), the due of utilizing agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.

Amount you utilized prior to your khums due date ?

This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)

Fungible items you utilized prior to your khums due date ?

These are fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.

Non-fungible items you utilized prior to your khums due date ?

These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to their value at point of utilization. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.

Amount you already paid with intention of Sahm Al-Imam ?

Amount you paid with the intention of Sahm Al-Imam before your khums due date.

Amount you already paid with intention of Sahm Al-Sada ?

Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?

Include all commercial debts you still owe others.

Remaining sustenance debts taken in the financial year ?

Includes debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.

Remaining sustenance debts taken in previous financial years ?

Includes debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.

Amount you own which has already been subjected to khums ?

Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.

Notes

1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
5) Possessions which are not subject to khums are:
1. a. Possessions owned through inheritance:
2. i. Cash
3. ii. Real Estate
4. iii. Objects that are transferrable and the like
5. b. Possessions owned by the wife from the dowry (mahr):
6. i. Cash
7. ii. Gold Jewellery
8. iii. Home furniture and the like
9. c. Possessions used for personal or family provisions from the profits of that financial year:
10. i. Home residence
11. ii. Home furniture and other household items
12. iii. Gardens used for leisure and to personally benefit from their fruit
13. iv. Personal or family cars
14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
15. d. Debts owed by others that you do not expect to be repaid.
16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums £0

Khums Due £0

Sahm al Imam to be paid £0

Sahm al Sada to be paid £0

Email me Khums report

Afghanistan’s Humanitarian Crisis: Reaching Orphaned Children in Vulnerable Communities

17 June 2026

Afghanistan’s Humanitarian Crisis

Afghanistan continues to face one of the world’s most severe humanitarian crises. Years of conflict, economic instability and worsening poverty have left millions of families struggling to meet even the most basic daily needs.

Across many communities, rising living costs and unemployment have intensified pressure on already vulnerable households. For widowed mothers caring for orphaned children alone, these challenges can become overwhelming. Families are often forced to reduce meals, delay medical treatment and make difficult sacrifices simply to continue getting by.

For orphaned children, the effects of this hardship can shape every part of daily life.

Orphaned Children Among the Most Vulnerable

The loss of a parent can leave families in an extremely fragile position, particularly in communities already affected by poverty and instability.

Many widowed mothers are left carrying the full responsibility of supporting multiple children with limited income or support networks. In some cases, children are growing up in households where basic essentials remain difficult to afford consistently.

Across Afghanistan, there are also many vulnerable families living in remote and underserved regions where support can remain limited. Some communities are difficult to reach, while others remain largely overlooked despite the severity of need.

As a result, many orphaned children continue to face prolonged hardship without stable long-term support.

Food Insecurity Continues to Affect Families

Food insecurity remains one of the most urgent issues affecting vulnerable families across Afghanistan today.

Many households continue to struggle with rising food prices and reduced access to nutritious meals. In areas already affected by poverty, even small increases in living costs can place enormous strain on families caring for children.

For orphaned children, prolonged food insecurity can affect not only physical health, but also emotional wellbeing, education and overall development.

This is why sustained support remains critical for many families across the country.

Reaching Remote Communities Across Afghanistan

At Al-Ayn Social Care Foundation UK, teams across Afghanistan work to identify orphaned children living in vulnerable conditions, including families based in remote and underserved areas.

Field teams travel across different regions carrying out home visits and assessments to better understand the living conditions and needs of vulnerable households. This work helps identify children who may otherwise remain beyond the reach of regular support.

Many of these journeys involve travelling long distances across difficult terrain to reach isolated communities. Through these efforts, vulnerable families can begin accessing support designed to respond not only to immediate hardship, but also to longer-term needs.

Expanding Support for Vulnerable Families

Building on more than 20 years of experience supporting orphaned children in Iraq, Al-Ayn continues expanding its operations across Afghanistan to help reach more children and widowed mothers.

Support provided through Al-Ayn’s programmes can include monthly financial assistance, healthcare support, and ongoing social care follow-up.

Today, more than 6,000 orphaned children across Afghanistan are supported through Al-Ayn’s expanding sponsorship programme.

Why Long-Term Support Matters

For many vulnerable families, hardship continues long after emergency aid distributions end.

Widowed mothers caring for children alone often require ongoing support to help maintain household stability, keep children in education and meet rising living costs throughout the year. Long-term sponsorship can help provide families with more reliable support while helping orphaned children access the care and services they need as they grow.

For many children, this support can help shape the years ahead during some of the most difficult stages of life.

How You Can Help This Muharram

This Muharram, your support can help orphaned children and vulnerable families across Afghanistan facing poverty and food insecurity.

By sponsoring a child or supporting the Muharram Fund, you can help Al-Ayn continue reaching families in underserved communities through long-term care and support.

Across Afghanistan, many vulnerable children still remain in need of support. Through continued efforts on the ground, Al-Ayn remains committed to reaching those who may otherwise remain overlooked.

Become a Sponsor | Donate Today