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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Muharram 2026: What Is Muharram and Why Does It Matter Today?

17 June 2026

For Muslims around the world, Muharram is one of the most sacred months in Islam and marks the beginning of the Islamic year – but Muharram is more than the start of a new calendar year. For many, it is a month associated with remembrance, reflection and reconnecting with values such as sacrifice, justice, humanity and responsibility towards others.

What Is Muharram?

Muharram is the first month of the Islamic calendar and one of the four sacred months in Islam. The month holds immense significance for Muslims worldwide and is often marked through community gatherings, reflection, acts of solidarity and service and ultimately to remember the events of Karbala.

Muharram is especially connected to the sacrifice of Imam Hussain (AS), whose stand in Karbala continues to inspire people centuries later. His legacy is remembered through principles of justice and remaining steadfast in the face of hardship.

When Is Muharram 2026?

Many people searching online want to know:

When does Muharram 2026 start?

Muharram 2026 is expected to begin around 17 June 2026, depending on the sighting of the moon. As the Islamic calendar follows the lunar cycle, dates can vary slightly between countries and communities.

Ashura, the 10th day of Muharram, is expected to fall around 26 June 2026.

What Is Ashura?

Ashura is the 10th day of Muharram and holds profound importance for Muslims around the world. For many, it is a day connected to mourning and remembrance of the tragedy of Karbala, where Imam Hussain (AS) and his companions made the ultimate sacrifice for Islam.

The events of Karbala continue to resonate because they represent sacrifice, courage and humanity in the face of suffering and injustice.

Ashura Meaning

The meaning of Ashura goes far beyond historical remembrance alone.

For many Muslims, Ashura represents:

Standing firm in the face of injustice

Sacrifice and upholding principle

Responsibility towards those facing hardship

Remembering the weight of loss and suffering

These values remain relevant today. Across the world, countless families continue to live through instability, poverty and grief – particularly orphaned children and widowed mothers in underserved communities, where even basic support can remain out of reach.

Why Many People Give Charity During Muharram

Muharram is often a time when people reflect on how they can support others in meaningful ways. For many families facing hardship today, challenges do not end after a single day or season.

Children living without stable support can face:

Interrupted education

Limited access to healthcare

Financial insecurity

Emotional hardship after losing a parent

Because of this, many people choose Muharram as a time to support long-term charitable causes that help vulnerable families beyond immediate relief alone.

Supporting Orphaned Children This Muharram

At Al-Ayn Social Care Foundation UK, orphaned children across Iraq, Afghanistan and Ghana receive comprehensive support designed to help respond to both immediate and long-term needs.

This can include: