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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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الصدقة الجارية

مشاريع مستدامة لخدمة الأطفال اليتامى

الصدقة الجارية هي كل عمل مستمر، وثوابه عظيم يستمر خلال حياة الإنسان وبعد مماته. في مؤسسة العين، الصدقة الجارية هي عبارة عن مشاريع دائمة تسعى إلى تقديم خدمات أساسية وبُنى تحتية دائمة لليتامى المُحْتَضَنين، حيث أنه يتم تأمين مصادر دخل دائمة لهم من مؤسسة العين.

“أيها الأحبة. .. إن خدمتكم لليتامى ورعايتكم لهم هي أثمن ما تقدمونه لآخرتكم وأجمل ما تقومون به في دنياكم، فلا تقصّروا في ذلك”.

من كلمات سماحة المرجع الديني الأعلى  السيد علي السيستاني (مد ظله)

ساهم في مشاريع الصدقة الجارية

بناء عيادة طبية

التبرع لبناء مركز جديد للأنجم الزاهرة

بناء منزل جديد

أبرز مشاريع الصدقة الجارية

قامت مؤسسة العين بتعيين أبواباً مختلفة للتبرع لمشاريع الصدقة الجارية

مراكز الانجم الزاهرة

تقدم الأنجم الزاهرة للأيتام فرصة جديدة لكي يعيشوا حياة كريمة. يسعى كل مركز من هذه المراكز إلى إعادة تأهيل حياة الأطفال والشباب الأيتام من خلال التأهيل النفسي وورش عمل التدريب المهني التي تساعد الشباب الأيتام إلى الوصول إلى مرحلة البلوغ بأمان. مثال: ورشات الحلاقة وصيانة الهواتف، إلى جانب تقديم الخدمات الصحية.

بناء العيادات الطبية

العيادات الطبية مجهزة بأحدث الأجهزة والمعدات، ويديرها أطباء متخصصون بهدف تقديم أفضل الخدمات للمحتضنين. يتضمن المركز عيادات متنوعة بتخصصات مختلفة أهمها: عيادة الأسنان، عيادة الأنف والأذن والحنجرة، عيادة فحص البصر والطب الباطني، عيادة الأطفال. إضافةً لهذه العيادات،يوجد هناك أيضاً صيدلية وقسم الطوارئ.

مركز حكايتي

هو مشروع تأهيلي ترفيهي ثقافي يُراد من خلاله حصول اليتيم على فرصة عادلة في الحياة ومُكافئة لما يحصلُ عليه أقرانه.وأيضاً منح الأطفال اليتامى الذين تتراوح أعمارهم بين ٨ و ١٤ عاماً فرصة التعليم الجيد.

بناء المنازل

تواصل مؤسسة العين بناء المجمعات السكنية في العراق لتأمين سكن لائق وآمن لأبنائها اليتامى المُحتضنين وعوائلهم. مع تقديم ما يحتاجون إليه من متطلبات العيش الكريم.

حتى الآن، أكملت مؤسسة العين بناء

١٧٥ منزلًا جديداً

٤٠٧ بيت في مجمعاتها السكنية

قصة مصطفى

” آني مصطفى وهذا محل الحلاقة مالتي اللي أشتغل بيه حالياً، إضطريت أترك الدراسة وإشتغل بمحل ملابس قبل ما أتوجه لفرع مؤسسة العين بالمحافظة وكنت أبحث عن عمل فتدربت في مركز الأنجم الزاهرة في ورشة التدريب المهني على الحلاقة حتى أفتح هذا المحل ورجعت للدراسة بصف الثاني متوسط وتغيرت حياتي للأفضل”

الصدقة تصل لأصحابها

تعمل مؤسسة العين منذ 18 عامًا، على إنشاء مشاريع مستدامة لخدمةِ أجيالاً من الأطفال اليتامى حتى بلوغهم. لقد تمكن هؤلاء الشبان من مواكبة الحياة ومن الوصول لأهدافهم ورؤية أمانيهم مُحققة على أرض الواقع. تبرع واجعل من مالك الذي تجمعه في الدنيا، وسيلة تسلك بها طريق الآخرة.

الاستفسارات حول الصدقة الجارية

إذا كان لديكم أي أسئلة أو استفسارات عن جميع ما يتعلق بعملنا وعن ابواب التبرع، يمكنكم الاتصال بنا والحصول على دليل حول كيفية اختيار باب التبرع الأفضل لصدقاتكم.

 

 

 هذه الصفحة تمت مراجعتها من قبل المشرف العام المعين من المرجع الديني الأعلى السيد علي الحسيني السيستاني (مُدَّ ظله)