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

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The Meaning of Sacrifice in Muharram

17 June 2026

For millions of Muslims around the world, Muharram is a month of remembrance, reflection and mourning. It is a month connected to the events of Karbala and the sacrifice of Imam Hussain (AS) – the beloved grandson of the Holy Prophet (SAWW), whose stand continues to resonate centuries later.

But the meaning of sacrifice in Muharram extends far beyond historical remembrance alone. For many people, Muharram becomes a time to reflect on responsibility and the role we play in supporting others facing difficulty today.

Remembering Karbala

The tragedy of Karbala remains one of the most significant events in history. Taking place in the sacred month of Muharram – the beginning of the Hijri year – it marked far more than a battle fought on a desert plain. For many Muslims around the world, Karbala represents the timeless struggle between truth and falsehood, justice and oppression, principle and power.

The sacrifice of Imam Hussain (AS) continues to resonate centuries later because it embodied faith, moral courage and steadfastness in the face of immense hardship. Despite knowing the dangers ahead, Imam Hussain (AS) refused to legitimise injustice or remain silent in the face of corruption and oppression.

Muharram therefore is not simply remembered as the start of a new Islamic year, but as a period of reflection on the values that Karbala came to represent: sacrifice, dignity, responsibility and standing firm upon truth even when faced with overwhelming difficulty.

For many Muslims, the events of Karbala remain relevant today because they serve as a reminder that faith is not only expressed through remembrance, but also through action, integrity and responsibility towards others.

Sacrifice Beyond Ourselves

Muharram encourages reflection not only on personal worship, but also on responsibility towards others. For many Muslims, remembrance is accompanied by action:

Supporting vulnerable families

Feeding those in need or providing water

Giving charity

Caring for orphaned children

Standing beside those experiencing hardship

Hardship Continues for Many Families Today

Across the world today, countless families continue to live through poverty, instability and loss.

Widowed mothers and orphaned children are often among the most vulnerable, particularly in communities affected by conflict, food insecurity and financial hardship.

This is why many people choose Muharram as a time to support long-term charitable causes that help vulnerable families beyond temporary relief alone.

Honouring Muharram Through Action

For many Muslims, honouring Muharram is not limited to remembrance alone. It is also reflected through how we respond to hardship and suffering around us today.

Supporting orphaned children, helping vulnerable families and giving charity during Muharram are ways many people seek to embody the values associated with this sacred month.

Through Al-Ayn, orphaned children across Iraq, Afghanistan and Ghana receive long-term support designed to help respond to both immediate and ongoing needs.

What difference will you make this Muharram?

Muharram reminds us that sacrifice is not only something remembered from history.

It is also reflected through responsibility, action and standing beside those facing hardship today.

This Muharram, help support orphaned children and vulnerable families through long-term care and compassionate support.

Donate to the Muharram Fund | Sponsor a Child