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

Your Guide to Paying Fidya and Kaffarah

20 December 2025

Learn the difference between Fidya and Kaffarah in Islam with Al-Ayn’s guide. Understand when each applies, how to calculate and pay them, and how they help fulfill your Ramadan duties while supporting those in need.

What you need to know

Fasting during Ramadan is one of the key pillars of Islam. While some people may be unable to fast due to illness, age, or other genuine circumstances, Islam provides a compassionate alternative called Fidya to help them fulfil their duty.

At the same time, for those who deliberately break a fast without a valid reason, Islam prescribes Kaffarah – a form of atonement that helps restore spiritual balance and accountability.

In this guide, we’ll explain:
• What fiduciary (fidya) and kaffarah are
• When each becomes applicable
• How they are calculated
• How and when to pay
• Key differences and practical tips

What is Fidya?
Definition & Purpose

Fidya (also spelled fidyah) is a form of compensation for those who are unable to fast during Ramadan for valid reasons and who will likely never be able to make up the missed fasts. In other words, when someone’s health or situation permanently precludes fasting, they can offer fidya as a substitution.

Who owes fidya?

Typical cases include:

• The elderly who lack strength to fast or make up fasts.

• Chronically ill persons for whom fasting could worsen their condition.

• Pregnant or breastfeeding women who find fasting harmful or unsafe.

• Others whose circumstances are such that making up fasts is impossible.

Note: If the person can make up the missed fasts in the future, then the priority is to perform those qada (make-up) fasts.

How is Fidya calculated?

The standard measure is based on feeding one needy person per day missed, usually equivalent to 750 grams of staple food (rice, flour) or its cash equivalent. Al-Ayn has calculated this amount (based on rice) as $1.25 for each day that a fast is missed.
When to pay fidya?
Preferably during Ramadan, or as soon as you know the fasts cannot be made up.

What is Kaffarah?

Definition & Purpose
Kaffarah is an act of expiation or atonement or deliberately breaking a fast in Ramadan without a valid reason, or for breaking an oath wrongly. It’s more stringent than fidya because it addresses fault rather than inability.
When is kaffarah is required?

If someone intentionally breaks their fast.
If someone breaks a sworn oath (yameen). In that case, there is a separate kaffarah for the broken vow.

How is Kaffarah calculated?

The Kaffarah amount for deliberately missing a fast is 750 grams of food to 60 needy people, equal to 45kg in total (based on rice). Al-Ayn is authorized to collect Kaffarah dues and has calculated the amount as $60 for each day that a fast is deliberately missed or broken.

If you break an oath (or a vow), you need to make up for it by seeking forgiveness from Allah (SWT) and paying the cost of feeding 10 needy people, which is $12.50 in total.

When to pay Kaffarah?

It should ideally be fulfilled as soon as possible after the violation. If fasting 60 days is chosen, they must be consecutive and unbroken – if a day is missed in between, one restarts counting.

In Conclusion…

Fidya and Kaffarah are vital parts of Islamic jurisprudence that balance mercy, accountability, and social welfare. They allow the Muslim community to ensure no one is left behind – so that even if one cannot fast, one’s duty may still be fulfilled; and if one errs intentionally, there is a path to make amends.