Khums Calculation

Surplus

Amount you own, in US Dollars ?

Calculated on your khums due date.

Equivalent amount, in US Dollars, 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) 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) 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) 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) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
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

Poverty’s toll on orphaned children and their families

Poverty’s toll on orphaned children and their families

Poverty is more than the lack of money, it has many faces. It is a toddler going to sleep hungry, a teenager wearing his older brother’s worn-out coat, and a mother who does not have the money to buy medication for her sick child. It’s living through combinations of difficulties that make everyday life a struggle and a never-ending worry.

Poverty and the Dream of Safe Shelter in Iraq

In Iraq, around a quarter of the population lives in poverty, in need of life’s essential requirements, including safe housing. The winter months are the time of year when this need is highlighted, as the low temperatures and harsh conditions place families at greater risk, further exacerbating their struggles and the need for adequate shelter. Many families live in inadequate homes, some in tents or houses made of clay, providing little to no protection from the cold and rain. This leaves families exposed and at greater risk of the consequences of the cold weather. Those living in houses are often in need of significant repairs to be able to live in comfort and survive the winter without becoming seriously ill.

This need is greater for families of orphaned children, having to make difficult decisions about whether to prioritize food, warm clothes, fuel for heating or the costly constructions. Our teams in Iraq are carrying out various repairs, such as fixing leaking roofs, broken windows and doors, and similar costly construction work that struggling families will not be able to afford, without this support.

The Daily Struggles of Poverty in Afghanistan

Living conditions in Afghanistan are extremely difficult, with widespread poverty. More than 23 million people are in need of vital humanitarian aid, and 90% of the population is living below the poverty line, struggling to meet the most basic of needs. This number continues to rise, and many people are finding themselves sinking deeper into poverty.

With the harsh winter conditions, orphaned children and their families are among the most vulnerable, having little access to adequate heating supplies or warmth when temperatures drop below freezing and remain that cold for weeks on end. This is in addition to other struggles many of the orphaned children face, such as malnutrition and poor physical health, potentially leading to life-threatening respiratory problems, a common cause of death for infants in Afghanistan. Years of war and violence have also taken a heavy toll on them, leading to numerous mental health issues, including grief, post-traumatic stress, and excessive worry, with limited support to overcome these struggles.

Our year-round presence in Afghanistan means that we have a good understanding of the struggles that families face and are able to provide continuous support to help them overcome some of these hardships and ease the burden on grieving mothers and their children. We are providing families in need with warm blankets and heating supplies to keep them warm, safe, and protected from the freezing cold in these harsh months.

Our objective is to provide as many families as possible with urgent aid before the cold becomes life threatening and snow fall too high to reach vulnerable families, left without sufficient support.

Help a Family Survive this Winter

Life is a test, for those living in difficult circumstances and for us, leading more comfortable lives. Their test is one of patience, endurance, and perseverance, while ours is a test of compassion, empathy, and humanity.

By donating towards our winter appeal, you are helping to relieve pain, ease suffering, and bring comfort to children who have witnessed loss, sadness, and despair due to losing a parent and are now facing life-threatening cold, without sufficient protection. A warm blanket will protect a young, orphaned child from the cold nights and keep them comfortable while the weather continues to drop. The heating supplies we provide to families can be the reason an orphaned child does not develop a serious condition this winter.

Help protect an orphaned child and make a difference to a young life this winter.

You can help us in providing this vital support to orphaned children in Iraq and in Afghanistan by donating towards our Winter campaign Winter Appeal 2025 – Al-Ayn Social Care Foundation (US).