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

Al-Ayn’s Expert-Led Sponsorship Program Transforms Lives In Iraq

30 June 2025

Al-Ayn’s Expert-Led Sponsorship Program

In Iraq, the echoes of war, instability, and economic hardship continue to affect millions. But among those most deeply impacted are the orphaned children – left not only with the grief of losing a parent but with the daily struggle to survive in a world that too often overlooks them.

Al-Ayn’s sponsorship program exists to change that.

For over 19 years, Al-Ayn has been at the forefront of supporting orphaned children in Iraq. But this isn’t just about financial aid – it is about delivering hope, stability, and dignity through a carefully designed, expert-led model that addresses the complex and deeply personal needs of each child.

Muharram 2025 – A Sacred Time to Make a Difference

As we approach Muharram 2025, hearts around the world turn to reflection, mourning, and acts of dedication. Muharram, the first month of the Islamic calendar, holds spiritual significance for those commemorating the martyrdom of Imam Hussain (AS) in Karbala. This time of remembrance also serves as a powerful reminder of our duty to support those who are vulnerable and oppressed.

Meaningful Ways to Observe Muharram

For many, Muharram is not only a time for spiritual reflection but also for action. Donating to causes that uplift vulnerable communities and marginalized groups is considered a highly virtuous act during this sacred month. By sponsoring a child through Al-Ayn during Muharram, you emulate the teachings of the Prophet (SAWW)’s household, by standing with those who continue to face injustice and hardship.

Why Sponsorship Matters

The loss of a parent is devastating on every level: emotional, financial, and psychological. In many cases, it leaves a child without access to basic necessities like food, education, healthcare, or even safe shelter. Without structured support, these children are at risk of slipping further into poverty.

Sponsorship with Al-Ayn is more than a monthly transaction. It is a long-term, child-centric commitment that empowers each orphaned child with the care and consistency they deserve.

A Tailored, Expert-Led Approach

What sets Al-Ayn’s program apart is its foundation in expert guidance and evidence-based care. Every child enrolled is assessed by trained field staff and social workers, ensuring that their unique needs are properly understood and met. This is not a one-size-fits-all model – it’s a personalized support system that evolves with the child.

Each sponsored child has access to:

Regular food provision to meet nutritional needs
Access to medical care through Al-Ayn’s healthcare clinics
Education support, including school supplies and tutoring where needed
Psychological rehabilitation, especially for those affected by trauma
Safe housing and repairs when families live in unsafe conditions

This holistic approach means a child isn’t just surviving – they’re being given the tools to thrive.

Supporting Widowed Mothers, Too

In many cases, the responsibility of care falls to the mother, left to raise her children alone while grieving the loss of her husband. The sponsorship program directly supports these mothers too – relieving the financial pressure and giving them the breathing room to focus on parenting, healing, and rebuilding their lives.

In this way, sponsorship uplifts the entire family unit, creating stability that touches siblings, guardians, and communities.

Real Change, Rooted in Dignity

Dignity is at the heart of Al-Ayn’s work. Every effort is made to ensure that sponsored children are treated not as charity recipients, but as individuals full of potential. Families are supported discreetly and respectfully, with regular follow-ups to track progress and provide continued care.

This commitment to dignity is what has earned Al-Ayn the continued trust and religious authorization (Ijaza) from Al-Sayyid Al-Sistani, allowing various religious dues to be spent on these orphaned children.

The Impact of Your Sponsorship

Today, over 100,000 orphaned children in Iraq are supported through Al-Ayn’s systems. But thousands more are still waiting – still hoping – for someone to see them, to honor their loss, and to empower their future.

Your sponsorship, starting at just $65/month, can change the trajectory of a child’s life.

You’re not just providing financial support. You’re offering a child the chance to sleep without fear, to learn with confidence, and to grow with dignity.

Sponsor a child in Iraq today. Witness their struggle. Honor their loss. Empower their future.

Become a Sponsor