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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

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This Ramadan, Sow Seeds for Real Change

This Ramadan, we need your help to complete the 12 Luminous Stars centres, and serve thousands of orphaned children awaiting the essential services they will provide. There is no better time to give Sadaqa jariya than in this holy month when rewards are multiplied.

We know these 12 Luminous Stars centres will be a real game-changer. We cannot wait to continue to be inspired by more orphaned children and youth as they embark on brighter futures.

 

Give Sadaqa Jariya

Give Your Khums

Sponsor An Orphaned Child

 

 

Luminous Stars Centres

We believe in empowering orphaned children. We recognise their immense potential. We know you do too. It is not enough for us to see the orphaned children fed and shelteredwe want sustainable solutions.
The Luminous Stars centres provide orphaned children with a second chance at life through vocational training and mental health support.

Khums

Do something special with your Khums this Ramadan, and make it have a lasting impact on the lives of orphan children in need. Al-Ayn have been given direct authorisation (Ijaza) to receive khums (both parts) to support orphaned children. Read the official ljaza (written permission) from Al-Sayyid Ali Al-Hussaini Al-Sistani here.

Use our Scholar approved Khums calculator to help calculate your khums, or contact us if you have queries about spreading payments over a year, and we can arrange for a scholarly response.

Sponsorship

Make this Ramadan special by sponsoring an orphaned child in need. We believe that when you give children the tools they need to achieve their potential, the possibilities are endless. The monthly financial support received by each eligible child is life-changing.

With a minimum of £55 per month, the basic needs of the child are looked after and they are brought above the poverty line. Orphaned children, just like any other children, deserve to be given a chance. A chance to grow, a chance to discover, a chance to believe in the limitless possibilities their future can hold.

DID YOU KNOW?

Since Last Ramadan

Last Ramadan, you helped us raise funds for these important Centres. Thanks to your generous support, we have already completed three centres and begun work on twelve others. We have seen 426 graduates, all equipped with new practical skills. Some of these graduates have already gone on to begin their own businesses and we have shared some of their success stories with you.

Give Zakat Al-Fitra

£6 per person (With the intention of it being instead of 3kg of rice). Time: Zakat Al-Fitra can be given any time during the month of Ramadan, up to noon on the day of Eid (or Salatul Eid if one is praying it).

Give Fidyah & Kafarrah

Fidyah is for delaying/not fasting due to illness and Kafarrah is for deliberately breaking the fast without a valid reason.

Give Sadaqa

All money received as Sadaqa is distributed exclusively as part of monthly allowances provided to orphaned children. We have thorough processes in place to ensure the eligibility of all recipients, and that they satisfy the Islamic requirements of being in need. The mothers or guardians of the children visits their local branch to receive these allowances.

This Ramadan, Sow Seeds for Real Change

Help us rebuild the lives of orphaned children
and youth across Iraq by providing access to
mental health services.