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

What is Laylatul Qadr?

20 December 2025

Understand the meaning of Laylatul Qadr, the Night of Power. Learn how giving with Al-Ayn on this blessed night multiplies your rewards and impact.

Understanding the Most Blessed Night in Ramadan

Laylatul Qadr, also known as The Night of Power or The Night of Decree, is the holiest nights in the Islamic calendar. It is the night when the Qur’an was first revealed to Prophet Muhammad (peace be upon him), marking the beginning of divine guidance for humanity.

The Qur’an describes it beautifully:

“The Night of Decree is better than a thousand months.”

(Surah Al-Qadr, 97:3)

This means that acts of worship and good deeds performed on Laylatul Qadr are worth more than those performed over 83 years – a lifetime of blessings condensed into one powerful night.

When is Laylatul Qadr 2026?

According to the hadith, Laylatul Qadr (the Night of Power) falls on the 19th, 21st or 23rd night of Ramadan. Greater emphasis is placed on the 21st and 23rd nights, with particular importance given to the 23rd.

For 2026, with Ramadan expected to begin on 19 February 2026, the key odd nights fall on:

19th night of Ramadan → Monday 9th March 2026

21st night of Ramadan → Wednesday 11^th March 2026

23rd night of Ramadan → Friday 13^th March 2026

This divine mystery inspires believers to increase their prayers, reflection, and acts of kindness during these sacred final nights – hopeful to be present on a night “better than a thousand months.”

What makes Laylatul Qadr so special?

It is the night the Qur’an was first revealed to the Prophet Muhammad (peace be upon him). Worship on this night is said to be better than a thousand months, sincere prayers are accepted, and the destinies for the year ahead are written.

What should I do on Laylatul Qadr?

Engage in prayer (salah), recitation of the Qur’an, dua (supplication), and acts of charity. It is also a time to reflect, seek forgiveness, and renew your intentions. It is recommended by many scholars, to spend these nights in contemplation and reflection while seeking sincere forgiveness for any transgressions.

The Spiritual Power of Giving on Laylatul Qadr

Laylatul Qadr is not only a time for prayer and repentance but also for charity and compassion. Giving to those in need on this night multiplies the reward immensely – as every sincere act of giving is magnified beyond measure.

These blessed days and nights are a sacred reminder of our collective duty to uplift the vulnerable, particularly orphaned children and all those in need. By donating on Laylatul Qadr, you can transform your intentions into everlasting blessings, helping to provide food, healthcare, education, and hope to children who need it most.