fbpx
Donate

Search Website

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

Donate Donate

This Ramadhan, Shine A Light

[give_form id=”5183″]

Help us rebuild the lives of orphaned children and youth across Iraq by providing access to mental health services
as well as vocational training opportunities through the Luminous Stars Centres.

Ramadhan 2021

Due to decades of war, conflict and instability, 1 in 5 people in Iraq live in poverty, with orphaned children often being impacted the most. The global pandemic has escalated the mental trauma the children are already facing. The lack of access to basic services could have a lasting detrimental impact on their lives. These children’s future is at stake.

This month of Ramadhan, Al-Ayn will focus its efforts in helping rebuild the lives of orphaned children and youth across Iraq by providing access to mental health services as well as vocational training opportunities through the Luminous Stars Centres.
Inspired by the divine promise, your acts of generosity this month are ‘like a seed’ (Qur’an 2:261) that grows and multiplies.

Give Your Khums Through Al-Ayn

Khums describes a Muslim’s obligation at the beginning of a new khums accounting year to pay one fifth (20%) of their annual surplus income. Khums plays an important part in the Islamic economic system, in preserving economic equilibrium, and supporting charitable causes.
Khums becomes obligatory at the beginning of your financial year on the profit or surplus of your income after deducting annual living expenses. If you are an employee or have your own business, that is the date you started your job. Otherwise it is a year from the date each profit amount is made. You can calculate your khums via our khums calculator by clicking below.

Al-Ayn have been given 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.
You can also contact us with specific queries about calculating your khums or spreading the payments over the year, and we can arrange for a scholarly response.

[give_form id="590"]

What are Luminous Stars Centres?

For the last 15 years, Al-Ayn has built a grassroots community that serves and empowers orphaned children and their families. The Luminous Stars centres provide orphaned children with a second chance at life. Each centre aims to rebuild the lives of orphaned children and youth by providing access to psychological rehabilitation and vocational training workshops to allow for orphaned youth to transition into adulthood.

The support of people like you enabled Al-Ayn to build a pilot centre to address the urgent crisis aid workers were witnessing every day during visits to families. Through the first Luminous Stars Centre in Baghdad, over 1,700 mental health cases were registered. Intervention began to be provided to both the children and their widowed mothers through specialists in Iraq and internationally. Although the pandemic has slowed down such services, many have already graduated, found employment and opened their own businesses, employing others!

Shine a light in this holy month and help build a Luminous Stars Centre.

Sponsor An Orphaned Child This Ramadhan

Do something special this Ramadhan and sponsor an orphan child. 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.

Give Fidya & Kafarra

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

Give Sadaqa Jariya

Al-Ayn has 38 completed Sadaqa Jariya projects as well as many more under construction including housing complexes and medical centres. Through your donations, some of the projects are already transforming lives of orphaned children. Part of Al-Ayn’s multi-layered approach includes considering the complex and unique needs of children at all stages of their life.

Projects like the Luminous Stars Centre which provides 15,034 orphan children in Baghdad access to services including mental health support and vocational training. It is a centre that gifts orphaned youth with a real chance at independence. Students are trained in skills like mobile repairs, catering, IT, sewing, hair dressing and more. Already, many have graduated and found employment.

3 Luminous Stars Centres are already serving orphaned children. 12 more are under construction. Inspired by the divine promise, your acts of generosity this month are ‘like a seed’ – 2:261 that grows and multiplies. When you give Sadaqa Jariya, you are saving lives for years to come. You are helping orphaned children emerge out of the darkness that they find themselves in.

Donate this Ramadhan and help better the lives of orphaned children, youth and widowed mothers.

Donate a £20 share

Donate £450 per square metre*

[give_form id="625"]

Give Zakat Al-Fitra

£5 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 Ramadhan, up to noon on the day of Eid
(or Salatul Eid if one is praying it).

[give_form id=”5183″]

Donate By Bank Transfer

Account Name: Al-Ayn Social Care Foundation

Account No: 20315753

Sort Code: 20-35-93

Reference: Ramadhan

To confirm the status of your bank transfer after making it, please visit
www.alayn.co.uk/bankconfirmation

Get In Touch

Call: 0203 719 5221

Email: [email protected]

@alaynuk