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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

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What Winter Means in Iraq

At night, temperatures drop sharply, and in the colder northern provinces they fall further. Rain and icy wind seep through cracked walls and broken roofs, and many children spend the coldest months in homes that are damp and unsafe.

We support more than 117,000 orphaned children across Iraq, and many of their families urgently need home repairs before the worst of the weather arrives.

From now until January, our teams are repairing damaged homes and building new ones for the families most at risk.

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A Winter in a New Home

“It’s the first time we’ve been this happy since Dad died… we’ve got a house with no scorpions!” This is what one of the orphaned children registered with Al-Ayn told our team.

For years, her family lived in a house that was falling apart, with scorpions and snakes a part of everyday life. When her father died suddenly, her mother, already unwell, was left alone with two children. Her brother gave up school to work.

When the family registered with Al-Ayn, our team inspected their home. It was beyond repair, so we built them a new one.

Tonight, she sleeps safely. Many more families in Iraq are still waiting for a home that keeps out the cold.

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Help Make This Winter Safe

Our field teams visit every family in person and assess every home, so your support goes first to the children whose homes most urgently need repairing.

Every home is different. Your donation contributes to the repairs that keep the cold out, such as:

Windows & Doors

Windows & Doors

Replacing broken windows and doors that no longer close

Roofs & Ceilings

Roofs & Ceilings

Repairing damaged roofs and leaking ceilings

Cracked Walls

Cracked Walls

Sealing cracked walls that let in rain and icy wind

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Al-Ayn on the Ground

Our teams travel across Iraq so that no orphaned child in need is missed. Every family goes through the same process:

  • Verify and register: each family goes through a strict verification process before they are registered with Al-Ayn.
  • Identify: our teams visit each family in person to understand what they urgently need.
  • Assess: we inspect each home, so we know what is damaged and what the family needs to stay safe.

Support is then delivered directly to those families, so your donation reaches children we know, in homes we have seen. This winter, you can ensure every family under our care who needs support is able to receive it.

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Your Impact

For more than 20 years, your generosity has given orphaned children and their families safety and stability. Our housing programme has helped children live in homes where they feel secure:

New Homes

253 new homes built

Home Repairs

979 homes repaired

Residential Complexes

413 homes in our residential complexes

Help us reach the next family.

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Authorised to Serve Under Al-Sayyid Al-Sistani

For more than 20 years, Al-Ayn has served under the guidance of His Eminence Al-Sayyid Al-Sistani.

His ijaza permits us to receive Khums and other religious dues to bring vital support to orphaned children across our areas of operation. We hold this as a sacred amanah, and every contribution is spent in accordance with its terms.

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Wider Context

Nearly half of Iraq’s children (47.8%) live in multidimensional poverty, which leaves many families unable to afford home repairs. (UNICEF, 2025)

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Disclaimer: Any excess donations received will be allocated towards supporting the various needs of beneficiaries registered with us in the countries we operate in. Donations cover expenditure necessary for the continuation of our work in managing funds, and spending them on services provided to beneficiaries.

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Al-Ayn Social Care Foundation, Unit 5 Watling Gate, 297-303 Edgware Road, Colindale, NW9 6NB