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

Transforming Lives: Al-Ayn’s Unparalleled Sponsorship Program in Iraq

08 April 2025

Breaking the Cycle of Poverty for Orphaned Children

In Iraq, thousands of orphaned children face immense challenges, from financial insecurity to lack of education and healthcare. At Al-Ayn Social Care Foundation, we are dedicated to changing this reality. With the support of compassionate supporters and sponsors, we provide life-changing aid to over 100,000 orphaned children and their families each month, ensuring they are not only lifted out of poverty but are given the tools to thrive.

Our sponsorship program is carefully designed by experts to holistically support orphaned children, addressing their financial, educational, emotional, and physical needs. By becoming a sponsor, you are not just offering financial assistance – you are helping to rebuild lives and shape futures.

A Holistic Approach to Sponsorship

At Al-Ayn, we believe that true support goes beyond financial aid. Our sponsorship program provides comprehensive care to each child, ensuring they have access to everything they need to flourish.

What Sponsorship Includes:

• Monthly Financial Support – Ensuring children and their families have the resources to cover essential needs like clothing, healthcare, and school expenses.

• Education and Vocational Training – Empowering children with knowledge and skills to secure a promising future.

• Safe Housing and Food Support – Providing stability and nourishment for a healthy, dignified life.

• Psychological Rehabilitation – Offering therapy and emotional support to help children heal from past trauma.

• Medical Care & Wellbeing – Ensuring children receive necessary healthcare and medical attention.

Each aspect of this program is designed to give children the opportunity to grow into confident, self-sufficient adults who can contribute positively to their communities.

The Impact of Sponsorship

The difference sponsorship makes is transformational. With consistent support, orphaned children can:

✔️ Stay in school and pursue higher education.

✔️ Develop skills that lead to employment opportunities.

✔️ Receive essential healthcare and psychological support.

✔️ Grow up with dignity, hope, and a sense of belonging.

Haidar’s Story

One such inspiring story is that of a young beneficiary of Al-Ayn, whose life took an unexpected turn but was transformed through sponsorship.

Last year, while playing with his friend on their rooftop, Haidar accidentally touched an electric pole and suffered severe injuries. He spent a month and a half in the hospital, undergoing multiple surgeries. Despite the doctors’ efforts, they ultimately had to amputate his right arm and leg. Such a life-altering event would be devastating for anyone, let alone a child.

With the help of Al-Ayn, he now has a prosthetic leg, allowing him to regain mobility. And when he grows older, he will receive a bionic arm that will help him regain independence in ways he never thought possible. His resilience is truly remarkable: “I won’t let this stop me from pursuing my studies.” His determination is a testament to the strength that comes from knowing you are supported.

This is the impact of sponsorship – it enables children to rise above their circumstances, empowering them with the resources they need to build a secure future. Whether it’s providing medical care, education, or emotional support, sponsorship ensures that no child faces adversity alone.

How You Can Get Involved

Sponsorship is one of the most impactful ways to change a child’s life forever. With just a small monthly contribution, you can provide an orphaned child with security, education, healthcare, and hope for a brighter future.

Click here to get started.