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

How Sponsorship Is Changing Lives

10 July 2025

As we move into the second half of 2025, we are proud to share the impact that compassionate supporters are making in the lives of children in Iraq, Afghanistan, and Ghana. Sponsorship is transforming futures – and, in many cases, providing the only reliable support a child has.

Meeting Urgent Needs, Wherever Children Live

Every month, sponsorship provides essential financial assistance given directly to a child’s guardian. This support helps cover the most pressing needs – food, clothing, medication, school costs, and other basic essentials that too many children go without.

In Iraq, years of conflict and instability have left millions living below the poverty line. Many orphaned children grow up in households that struggle to meet daily expenses, with little access to consistent healthcare or education. Sponsorship offers not only material help – but hope for a better future.

In Afghanistan, the situation is among the most severe in the world. According to the UN, 22.9 million people – including 12.4 million children – are in urgent need of humanitarian assistance. Economic collapse, conflict, and natural disasters have left many families unable to provide even one meal a day. For orphaned children, sponsorship is often the only safeguard against hunger and isolation.

In Ghana, around 28% of children live in poverty, facing barriers to education, nutrition, and health services. In regions where many children grow up without consistent support, sponsorship makes an immediate and life-changing difference – helping them feel seen, valued, and safe.

A Holistic Approach to Care

In Iraq, sponsorships are often collected at our Luminous Stars Centers – pioneering facilities that are the first of their kind in the country. These centers don’t just distribute stipends; they provide holistic care, including:

Medical treatment
Tuition and educational support
Vocational training workshops
Recreational activities
Emotional care
Safe spaces for children to learn, play, and heal

Because of their impact, more centers are opening soon in Balad, Nasiriyah, Al-Amarah, Karbala, and Basrah, bringing life-changing services closer to even more families.

In Afghanistan and Ghana, our teams work tirelessly to reach children in the hardest-to-access communities. From delivering seasonal aid to healthcare, sponsorship fills critical gaps that no other safety net covers.

Highlights of Support Provided in 2025

Thanks to the generosity of sponsors around the world, thousands of orphaned children have received targeted assistance tailored to their circumstances. Over the past year, support has included:

Medical care
Ramadan food baskets
Qurbani meat during Dhul Hijjah
Eid gifts and celebrations
Winter aid
Emergency support
Housing assistance
School materials

Whether a child lives in a city with a Luminous Stars Center in Iraq or in a remote village in Afghanistan or Ghana – the aim is the same: to restore stability and hope.

Why Sponsorship Matters

Poverty is not just a lack of income – it means children go without safety, education, or a sense of belonging. It means a child may wake up not knowing where their next meal will come from, whether they will be able to attend school, or whether anyone cares about their future.

Sponsorship bridges this gap. It tells a child: You matter. You are not forgotten.

How You Can Help

Sponsorship transforms lives by giving orphaned children the opportunity to grow up safe, cared for, and full of potential. For many, it is the only consistent support they have.

If you are inspired by these stories and want to make a difference, become a sponsor with Al-Ayn

Together, we can ensure no child is left behind.