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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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This Winter – Give the Gift of  Warmth

Years of conflict and instability in Iraq have forced many families out of their homes, leaving them displaced or living in unsafe conditions, houses that are in desperate need of essential repairs to survive the winter months and keep families protected.

Having endured numerous hardships and often living in extreme poverty, orphaned children and their families are among the most vulnerable, living in damaged houses that provide little protection from the harsh winter.  As the nights get colder, families are placed at greater risk, leaving them exposed to illness and a world of danger without adequate shelter.

With your help, we can carry out vital work that will keep homes warm and children protected this winter.

Your donation today can help cover the cost of essential repairs or provide safe heaters, bringing warmth to families before the next cold wave hits.

Donate Now

Al-Ayn’s Response

Across Iraq, our teams are repairing damaged homes and building new houses for families of orphaned children in need. This winter our aim is to carry out as many essential home repairs as possible, protecting families now and in future winters and ensuring that they live in safe homes, with a sense of security and comfort.

Your support will ensure that children live in homes, where they can grow, play, and learn in safety, and widowed mothers feel protected and secure for years to come.

Every donation, big or small, matters.

Number of homes built/repaired by Al-Ayn

Your support has provided safe homes for over 1,000 orphaned children, helping families for generations to come. Together, we can ensure more orphaned children live in warmth, comfort, and security. 

Homes built

Homes built

over 233

Homes repaired

Homes repaired

over 379

Housing complexes

Housing complexes

13 complexes with over 410 units

A Growing Housing Crisis

Millions of people across Iraq are living in inadequate conditions, overcrowded homes and, damaged houses that provide little protection from the harsh winter winds and rain. An estimated 1.2 million people are internally displaced living in unsafe homes. Without stable housing, orphaned children and their families can be exposed to illness and danger. Your support enables us to help repair homes and provide essential heating supplies to keep families warm.

This winter make a difference to the life of an orphaned child.

Donate now

Authorised to serve under Al-Sayyid Al-Sistani

Al-Ayn has been serving orphaned children for two decades with the direct support and blessings of His Eminence Al-Sayyid Al-Sistani. His authorisation allows us to receive religious dues and charitable donations, a trust we are committed to upholding. View the latest Authorisation (Ijaza) from His Eminence

Read Ijaza Give Khums
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