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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. 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. 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. 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. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 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

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What is Khums?

Khums is a 20% Islamic tax on the profit or surplus of income from the previous year. Al-Ayn has obtained through a rigorous process of due diligence an Ijaza that has been signed and stamped directly by Al-Sayyid Al-Sistani himself.

 

Read Ijaza Pay Khums

Khums is split into two equal shares:

The share of the Imam – Sahm Al-Imam

This part is spent on charitable causes at the discretion of the jurist (marja’a).

The share of the Sayyids – Sahm Al-Sada

This part is spent on those in need from the descendants of Hashim (the great grandfather of Prophet Muhammad).

How are Khums payments spent?

Al-Ayn has permission (Ijaza) to spend 100% of your Khums on orphaned children living in poverty. This Ijaza has been signed and stamped directly by Al-Sayyid Al-Sistani himself.

Your Khums will be spent on providing essential services to orphaned children living in need and lifting them out of poverty. Thousands of people give their Khums regularly to Al-Ayn. You can too.

Calculate your Khums

Al-Ayn has developed shariah compliant software that allows you to accurately calculate your Khums. Click below to access this tool, bringing you a step closer to fulfilling your obligation seamlessly.

Calculate your Khums

Khums Enquiries

Request a callback for personalised guidance with a step-by-step guide on any Khums enquiries.

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The Impact of Khums Applicable Projects

Orphaned Children’s Fund

Over 100,000 orphaned children supported by Al-Ayn have access to the Orphaned Children’s Fund.

Healthcare

Over 116,000 medical cases have been treated or facilitated by Al-Ayn.

Vocational Training

Over 1000 trainees have graduated from our Vocational Training programme across 231 training cycles.

Safe Housing

Over 830 homes have been made available for orphaned children and their families in Iraq, including through construction of over 400 new housing units and over 150 newly built houses.

Meet Sarah

Sarah is an ambitious young girl who dreams of becoming a pharmacist. Despite facing numerous challenges, she continues to excel in her studies and always achieves top grades. Her passion for learning and dedication to her future career is truly inspiring.

But Sarah’s dreams extend beyond her own success. She deeply cares for her brother and his wellbeing, and when he recently recited a short poem for staff members during a visit, she was there to support him every step of the way.

Sarah’s story is a testament to the resilience and determination of young people everywhere. With the right support and guidance, they can achieve anything they set their minds to.

Pay Your Obligatory Khums Now

It’s important not to delay your khums as it’s an obligatory action ecumbandt upon you. Donate now and let Al-Ayn fulfil all your Khums requirements by trained individuals and scholars.

Pay Khums Calculate Khums

FAQs

How does Al-Ayn spend Khums donations?

Khums donations received by Al-Ayn are utilised to provide essential financial support to orphaned children, and to support programmes that contribute towards their essential needs.  This applies to both Sahm Al-Imam and Sahm Al-Sada donations*.

 

* Sahm Al-Sada is distributed to orphaned children of Hashimi lineage, defined according to jurisprudential requirements. We have an arrangement with the office of Al-Sayyed Al-Sistani to exchange any excess Sahm Al-Sada donations with Sahm Al-Imam donations to be distributed to other orphaned children.

How can I pay by Bank Transfer?

If would like to make a donation via bank transfer, we ask that you use the relevant donation code from the list below as the reference, and add your Supporter ID to it if you have one. We can then allocate your donation accordingly.

To confirm the status of your bank transfer after making it, please click here.

 

Click here for the Bank Details

Do I still need a receipt for my Khums payment from the office of Al-Sayyid Al-Sistani?

Al-Ayn has the support and blessings of his eminence Al-Sayyid Al-Sistani. He has authorised Al-Ayn to receive religious dues of both parts (khums) in Iraq and globally. Receipts issued by Al-Ayn are sufficient in fulfilling one’s obligation to pay their religious dues of khums.

 

 

Our content undergoes regular reviews and verification by the General Supervisor of Al-Ayn, as appointed by Al-Sayyid Al-Sistani

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