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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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Ramadan Relief: Meet the Immediate Needs of Orphaned Children

This Ramadan, countless orphaned children and their families across Iraq, Afghanistan, and Ghana are in urgent need of support. Your donation to our Ramadan Relief Fund can provide vital care —such as essential medical aid, financial assistance and safe housing to safeguard their health and well-being.

  • £50 can cover emergency medication for an orphaned child or widowed mother
  • £120 could provide urgent financial aid to a family for two months
  • £240 can cover the cost of a surgical procedure for an orphaned child
  • £500 can help to provide a safe and secure home
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Sadaqa Jariya: Provide Long-Term Support

Our Sadaqa Jariya projects deliver holistic care to orphaned children and their families in Iraq.
Each contribution brings endless blessings, as your generosity transforms lives for generations.

Download Sadaqa Jariya Info Pack

Ground-Breaking Projects, Expert-Led Solutions

Al-Ayn’s 11 Luminous Stars Centres across Iraq provide over 100,000 orphaned children with expert care, including medical treatment, vocational training, psychological support, and education. This is in addition to building 157 homes and 407 housing units for orphaned children across the country. Click here to learn more about our Sadaqa Jariya projects in Iraq.

In Afghanistan and Ghana, we’re also empowering over 1,000 orphaned children in need, lifting them out of poverty with essential services and care.

This Ramadan, your support will help us expand our reach—building more Luminous Stars Centres in underserved areas such as the Shajarat Tuba Complex in Karbala, providing more homes, and ensuring even more orphaned children receive life-changing care.

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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.

Ramadan Enquiries

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

Your Impact How your donations are making a difference

At Al-Ayn, we provide more than just immediate relief. Since 2006, we have embraced a comprehensive approach to care, ensuring a lasting and sustainable impact, all thanks to your support.

Over 195,000

Over 195,000

Al-Ayn has supported over 195,000 orphaned children

133,498

133,498

133,498 treatments have been provided to orphaned children

224

224

Al-Ayn has initiated 224 Sadaqa Jariya projects

11

11

Al-Ayn has built 11 Luminous Stars centres in Iraq

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.

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FAQs

What is the best way of earning Sadaqa Jariya this Ramadan?

The best way to earn Sadaqa Jariya (ongoing charity) this Ramadan is by investing in acts that provide continuous benefit to others. This can include donating towards our projects in Iraq, such as our:

At Al-Ayn, our Sadaqa Jariya projects benefit orphaned children and their families for generations.

Can I donate via other means, such as bank transfer or cheque?

Yes, we offer multiple ways for you to donate in addition to our website, including bank transfers, cheques, and through our Mobile app. You can choose the method that suits you best. If you prefer to donate via bank transfer, please click here.

How can I get in touch?

For enquiries, you can call us on 0203 719 5221 or email enquiries@alayn.co.uk. To find out how to visit one of our branches, please click here.

What is Zakat Al-Fitra and how much should I give?

Zakat Al-Fitra is a form of charity given by Muslims in Ramadan, before the Eid al-Fitr noon prayer. It is obligatory for every Muslim who is able to afford it. The amount is usually calculated based on one sa’a (3kg) of a common staple food in your country (e.g. rice).
If you sponsor an orphaned child through Al-Ayn, according to a religious ruling, it is obligatory for sponsors to pay Zakat Al-Fitra on behalf of the orphaned child they are sponsoring.

What is Fidya and Kaffarah?

Fidya is a compensation for not completing an obligatory fast for a legitimate reason and 750 grams of food (rice) has to be given to a needy person. Al-Ayn has calculated this amount as £1 for each day that a fast is missed.

Kaffarah is a payment that needs to be made when committing certain acts, such as deliberately missing a fast with full knowledge of its obligation, or breaking an oath. The Kaffarah amount for deliberately missing a fast is 750 grams of food (rice) to 60 poor, needy people, equal to 45kg in total. Al-Ayn is authorised to collect Kaffarah and has calculated the amount as £50 for each day that a fast is deliberately missed or broken.

How much Zakat should I give?

Zakat becomes applicable on particular categories of wealth, after it reaches a minimum level, called the nisab.

There are different jurisprudential opinions as to what Zakat is payable on, and how to calculate it. You are advised to consult your local scholar to calculate the amount of Zakat you should pay.

You can also contact us with specific queries about calculating your Zakat and we can arrange for a scholarly response.

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