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

Top 5 Tips to Pay Khums in the Holy Month of Ramadan with Al-Ayn

14 February 2024

The Holy month of Ramadan is an auspicious time for multiplying blessings, a perfect opportunity to honour your religious obligations. At Al-Ayn we understand the significance of this sacred duty, that’s why we have an Ijaza that has been signed and stamped directly by Al-Sayyid Al-Sistani himself. Access the exclusive Khums Ijaza that is found on sistani.org.

Use Al-Ayn’s five easy tips to navigate and fulfill your obligations through our 100% Khums guaranteed programme under the supervision of Al-Sayyid Al-Sistani’s team.

Understand the Obligation: Before proceeding, reflect on the significance of Khums and its importance. How the structure of our religious framework is built on this great social bedrock of wealth distribution. Al-Ayn offers guidance and clarity on the nuances of Khums, explore our details blog for insights.
Access Expert Guidance: Al-Ayn provides direct access to reliable scholarly guidance and resources on Khums. Connect with Al-Ayn’s experts holding a special Ijaza from Al-Sayyid Al-Sistani himself. Request a callback or email enquiries@alayn.co.uk for personalised guidance.
Calculate your Khums: Precise calculation is crucial when performing your religious dues. That’s why Al-Ayn has developed a Shariah compliant software that allows you to accurately calculate your Khums. Click here to access this tool, bringing you a step closer to fulfilling your obligation seamlessly.
Donate your Khums: Once your Khums calculations are complete, get ready to transform lives and enhance your spiritual development by donating to Al-Ayn’s Khums compliant projects. Al-Ayn uses Khums dues to provide essential support to orphaned children, primarily in the form of monthly financial allowances to lift them out of poverty. So donate your Khums now and make a lasting impact.
Relax Assured: Your Khums obligations are guaranteed and overseen by Al-Sayyid Al-Sistani. Stay updated on Al-Ayn’s projects via Facebook, Instagram, Twitter, LinkedIn and YouTube, knowing you’ve contributed to fulfilling the rights owed to those in need.

During this majestic Ramadan fulfilling your religious obligations, including Khums, is essential. Al-Ayn stands ready to support you every step of the way. Donate now and let us fulfill all your Khums requirements by trained individuals and scholars.