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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khum due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khum 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 utilising 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 utilised 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 utilised 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 utilised. 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 utilised 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 utilised. Calculate these according to their value at point of utilisation. 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 ?
Include 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 ?
Include 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

Giving Zakat Al-Fitra

Zakat Al-Fitra from the UK can be placed in Al-Ayn’s Sadaqa Boxes any time during the month of Ramadhan, up to noon on the day of Eid (or Salatul Eid if one is praying it). Zakat Al-Fitra could also be paid on this page, whilst authorising Al-Ayn to make the payment of Zakat Al-Fitra on your behalf.

Please also note that it is obligatory for sponsors to pay the Zakat of the orphaned child they are sponsoring. The payment should be in proportion to the amount of the child’s sustenance which the sponsor cover. As a precaution the sponsor may pay the full amount of the Zakat. If they have not paid in previous years, they should also pay as a precaution, with the intention (Niyya) of “Al-Qurba Al-Mutlaqa” (seeking nearness to Allah).

By paying Zakat Al-Fitra on this page, you are authorising Al-Ayn to pay Zakat Al-Fitra on your behalf.

Important Information About Zakat al-Fitra

Who has to pay Zakat Al-Fitra?

Zakat Al-Fitra is a payment obligatory on every Muslim who is mature (baligh), sane, conscious, and financially capable (i.e., able to meet the living expenses of themselves and their family for one year, or has an occupation through which they are able to meet that). Zakat Al-Fitra should also be paid on behalf of all dependants, young or old.

How much is Zakat Al-Fitra?

Zakat Al-Fitra is one sa’a (3kg) of a common staple food in your country (e.g. rice). You can also pay the monetary equivalent of 3kg of such food in your local currency.

Can I pay Zakat Al-Fitra without specifying that it is the monetary equivalent of a staple food?

You must have the intention that what you are paying is the equivalent of 3kg of a common staple food in your country.

Should I calculate Zakat Al-Fitra based on the cost of the staple food in my country, or the country where the needy will be receiving the Zakat?

Zakat Al-Fitra should be calculated based on the cost in the country you are in.

How much is Zakat Al-Fitra in the UK?

Zakat Al-Fitra in the UK can be paid as £5, which is the monetary equivalent of 3kg of rice.

When do I need to pay Zakat Al-Fitra?

Zakat Al-Fitra can be paid anytime during the month of Ramadhan, up to noon on the day of Eid (or up to the prayer of Eid for those praying it).

Is it permissible to pay Zakat Al-Fitra online or via bank transfer?

Yes, however two things are needed here:
1) You must authorise the receiving organisation (e.g. Al-Ayn) to pay Zakat Al-Fitra on your behalf.
2) The money must be received by the needy before noon on the day of Eid, since the meaning of azl (putting the money to a side) does not apply to electronic transfers. Giving Zakat Al-Fitra to Al-Ayn satisfies this condition.

Do I have to pay Zakat Al-Fitra of the child I am sponsoring?

According to a religious ruling, it is obligatory for sponsors to pay Zakat Al-Fitra of the orphaned child they are sponsoring. The payment should be in proportion to the amount of the child’s sustenance which the sponsor covers. For example, if you are covering all their sustenance, you need to pay the full amount. If you are covering half their sustenance, you need to pay half the amount, and so on. As a precaution, you may pay the full amount of the Zakat.

What if I had not paid Zakat Al-Fitra in previous years for the child I am sponsoring?

If you have not paid Zakat Al-Fitra in previous years, you should now pay this as a precaution, with the intention (niyya) of “Al-Qurba Al-Mutlaqa” (seeking nearness to God).