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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. 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. 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. 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. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 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
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Sadaqa Jariya: The Gift that Continues to Give

In regions affected by poverty and instability, short-term aid alone is not enough.

Sadaqa Jariya offers a timeless response. By investing in long-term projects this Ramadan, you create support that benefits orphaned children year after year – while earning ongoing reward in this life and the next.

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Shajarat Tuba Complex: A landmark project in Karbala

In the holy city of Karbala, the Shajarat Tuba Complex is being developed to provide long-term support for over 5,500 orphaned children and their families. At its heart is the five-storey Luminous Stars Centre, purpose-built to support children at every stage of their development.

A Self-Sustaining Solution

The upper floors of the Shajarat Tuba Complex will operate as a hotel for pilgrims of Imam Hussain (AS). The income generated will be channelled directly into services for orphaned children – ensuring continuous support, year after year, through a model designed to deliver lasting care.

  • £34,000 can cover the cost of 40 square meters of the complex
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Kafala Jariya: Continuous Sponsorship

Kafala Jariya, meaning continuous sponsorship, transforms a single contribution into lasting impact. It forms part of a sustainable model designed to provide uninterrupted sponsorship for as long as the building remains in operation.

  • £21,250 funds 25 square metres of the Shajarat Tuba Complex, generating ongoing income that will cover the cost of 5 continuous sponsorships (Kafala Jariya) for as long as the complex remains operational.
  • £72,250 funds 85 square metres (one apartment) within the complex. The income generated by this apartment will cover the cost of 17 continuous sponsorships (Kafala Jariya) for as long as the complex remains operational.
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Luminous Stars centres: A Lifeline Across Iraq

Across Iraq, 15 operational Luminous Stars Centres welcome more than 112,000 orphaned children and their families every month.

Each centre provides expert-led, multidimensional care, carefully tailored to the emotional, educational, healthcare, and practical needs of children who have endured hardship and loss – ensuring support that is both immediate and developmental.

You can help us expand our efforts:

  • £5,000 can build 10 square meters of a new centre
  • £10,000 can build 20 square meters of a new centre

Help us bring this pioneering model of care to new regions in Iraq, such as Babil, Salah Al-Din, and Basra.

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Vocational Training: Expanding Skills for Independence

Vocational training equips youth and widowed mothers with practical, in-demand skills –  from mobile repair and tailoring to catering and handicrafts. These programmes enable families to generate reliable income and move toward self-sufficiency.

We are working to build 49 vocational training workshops across our centres in Iraq, expanding access to practical skills and long-term opportunity for thousands.

  • £17,600 establishes a vocational training workshop within a centre
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Housing Complexes: Restoring Dignity

A stable life begins with a safe place to call home. Our housing projects in Iraq offer comfort and security, allowing orphaned families to reclaim their independence and dignity.

  • £1,000 could contribute towards construction materials for housing units for orphaned children and their families.
  • £5,000 could help fund significant stages of construction, bringing safe homes closer to completion.
  • £10,000 could make a major contribution towards building secure, dignified housing for orphaned children and their families.
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Urgent Need in Afghanistan

Across Afghanistan, orphaned children are living through extreme poverty, ongoing instability, and daily uncertainty. For many, each day brings the risk of hunger, illness, and further hardship.

This is not a short-term crisis. Sustained support is urgently needed to protect children now and prevent lasting damage in the years ahead.

  • £720 contributes to the Sponsorship Fund to support 1 Child for One Year
  • £3,600 contributes to the Sponsorship Fund to support 5 Children for One Year
  • £7,200 contributes to the Sponsorship Fund to support 10 Children for One Year
  • £10,800 contributes to the Sponsorship Fund to support 15 Children for One Year
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Your Impact

We embrace a comprehensive approach to care, ensuring a lasting impact, all thanks to your support. We have successfully initiated 239 projects, of which 89 have been completed so far.

Turning Dreams Into Reality

My father’s dream for me came true. It was hard to continue my studies after my father’s passing, but his wish for my success became my strength. Al-Ayn supported me, ensuring I had the fees to enter the College of Dentistry. God-willing, I will graduate and give back as a volunteer specialist, helping others like me.

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Endorsement from Al-Sayyid Al-Sistani

Al-Ayn is honoured to have the support of Al-Sayyid Al-Sistani, who has granted us an Ijaza (authorisation) to accept religious dues such as Sadaqa, Khums, and Zakat.

This sacred trust enables us to serve orphaned children with your contributions, ensuring your religious obligations are fulfilled with confidence.

Al-Sayyid Al-Sistani regards donations to Al-Ayn—through Sadaqa Boxes or online—as a transfer of ownership to him on behalf of the orphaned children. Contributions are thus recognised as Sadaqa Maqbootha (Received Sadaqa), with rewards earned immediately.

Read Ijaza

Trust Your Ramadan Donations

With over 19 years of experience, Al-Ayn guarantees that your donations are processed swiftly, Shariah-compliant, and delivered to the right beneficiaries. Stay informed with regular updates through our newsletter and social media.

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If you have any questions or issues on how to fulfil your Ramadan donations please contact us today.

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