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

How you can Protect Orphaned Children in Afghanistan

Help Protect Orphaned Children this Winter

Winter in Afghanistan is amongst the coldest and most extreme in the region, with temperatures dropping and remaining below freezing for weeks on end, easily reaching -27°F. The brutally cold conditions are often accompanied by heavy snowfall, leaving families, homes and villages isolated and struggling to access basic services. Families who do not prepare for this merciless weather are left at risk of serious illness, or worse, with more than a quarter of toddlers under the age of 5, dying due to respiratory problems.

The Harshness of Afghanistan’s Winter

The weather is particularly unforgiving for people with chronic illnesses or pre-existing health conditions, often worsening their symptoms and leaving the vulnerable bedbound for weeks. Communities are at risk of developing respiratory infections, frostbite, hypothermia, excessively dry skin, and mental health issues brought on by the cold, dark winter. Staying warm, protected, and in good health is essential for survival. This, however, is incredibly challenging for most people in Afghanistan, where 90% of the population live below the poverty line and struggle to get by day after day. Most families cannot afford nutritious meals to feed hungry children, do not have sufficient warm clothing or blankets to shield them from the freezing temperatures, and have no money for heating supplies. These factors combined place children in greater risk of developing serious health problems. Having to prioritize what to spend scarce money on is a daily struggle families face, and the potential costs of medical appointments, tests, and medication are an added burden most simply cannot bear. It is therefore vital to do all that’s possible to avoid this overwhelming burden by staying protected and avoiding such a need form arising.

Provide Relief to Families of Orphaned Children in Afghanistan

At Al-Ayn, we want to ensure that families of orphaned children in Afghanistan can stay warm and protected from these freezing conditions throughout the winter period. We are delivering warm blankets, heating supplies, and fuel to keep families as warm as possible and reduce the risk of serious illness arising from the cold. This is not possible without your support. The blankets and heating supplies can shield young lives from serious illness and bring comfort to a widowed mother burdened by financial hardship, by keeping her children safe, warm, and protected from the cold.

Supporting the Work of Al-Ayn in Afghanistan

Our year-round presence in Afghanistan enables us to provide continuous support to orphaned children and their families in need, not only during winter. You can help us by donating towards our Afghanistan Fund, providing support to a region affected by one of the world’s largest humanitarian crises. This support goes towards covering the basic needs of a family, including food, healthcare, and the cost of rent, helping families lead independent and secure lives in a safe environment. It enables orphaned children to grow up in safety and build a stronger future, with a better quality of life. It enables widowed mothers to sleep more peacefully, knowing that they are not alone, and that support is available when they need it. This reassurance and peace of mind can be offered through your donations. Every donation makes a difference to the lives of orphaned children living through the freezing temperatures in a region that has known little other than devastation in the last decades. It makes a difference to children who have witnessed their mothers’ heartbreaking struggles with need and depravation. Every donation helps keep a family together, protected, and hopeful in the face of hardships.

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).