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

Winter Warmth – Why winter aid can’t wait

The Life-threatening Cold

With the arrival of the cold winter months, many people in the regions we serve, face dire conditions that can be deadly without sufficient support. Orphaned children and their families are most vulnerable during these periods, particularly those with existing health conditions, that become exacerbated by the cold temperatures.

Afghanistan’s Worsening Humanitarian Crisis

In Afghanistan alone, more than 23 million people are in urgent need of humanitarian aid, the majority of whom are children. That is nearly 13 million children, whose lives are threatened every day in the harsh winter months. Children who have no access to warm clothes, to nourishing food, or to warm homes. These children cannot play in the snow, feel the joy of winter or look forward to its arrival.
As temperatures drop to below freezing and heavy snowfall continues for months, the unforgiving cold makes every journey a struggle and increases the likelihood of illness with every passing day. These harsh conditions should not stop children from playing, learning, and attending school; or widowed mothers from making necessary trips to purchase essentials when needed. Without adequate support, orphaned families and young children can struggle to access vital services during the colder periods, due to heavy snow isolating remote communities from urban areas.
Our objective is to help as many families as possible to access this aid in time, before weather conditions become life threatening and snowfall accumulates to several feet.

Providing Critical Home Repairs in Iraq

In Iraq, many orphaned children live in houses that cannot keep the cold away during the winter period and unstable conditions, leaving them vulnerable as the cold sets in. With your support, our teams are repairing damaged homes and providing necessary heating supplies to families, to help them in maintaining safe, warm, and comfortable homes during the cold months.

Winter is approaching fast and with every day that passes, orphaned children who do not have access to vital equipment and essential support are left at a greater risk. The brutal cold has the power to destroy homes leaving occupants with no adequate shelter and in further vulnerability. Throughout the duration of our campaign, we are supporting over 3,400 orphaned children in Kabul and Mazar-i-Sharif and working across Iraq to protect families most at risk from the cold. With your help, we will be delivering:

1. Warm Blankets protecting children through freezing nights

2. Heating Resources including fuel to bring warmth into homes

3. Housing Repairs (Iraq) fixing broken doors, windows, and roofs so families can stay safe

The safety, comfort, and protection of orphaned children are at the heart of what we do, and we cannot provide this help without your support. When basic needs, like warmth and safety, are met, widowed mothers and children can maintain independence, even in the most difficult conditions. They can focus on other important aspects of their lives, knowing that the necessities are taken care of.

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).