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

How your support creates safe havens in Iraq

Iraq’s Housing Crisis

Across Iraq many families live in unsuitable conditions, houses that are overcrowded, unsafe, and in desperate need of repair. Years of conflict, war, and instability have left families, particularly widowed mothers and their children in homes that are not fit for purpose. This has a significant effect on the wellbeing of those living in such conditions, increasing the risk of poor health and chronic illnesses, that become exacerbated by the winter cold, as well as mental health issues like anxiety, stress and depression.

Added Struggles of Orphaned Children and their Families

With over 4 million Iraqis needing adequate homes, many two parent households struggle to find appropriate housing to shelter them and their children, this is significantly more difficult for families of orphaned children, who may not have a working parent. Often, widowed mothers lack the financial means to access suitable housing, they may not have the right documentation and legal paperwork to obtain their rights. This is in addition to the complex needs that may arise from the decease of a parent or spouse, such as trauma, worry and anxiety about what the future may bring, and the stress of added responsibilities that are not shared with a life partner.

The low income of widowed mothers often leads to difficulties in accessing and maintaining safe housing, resulting in a lack of security that makes it difficult for them to make a house a home and live in a stable environment. This in turn leads to further vulnerability and stress.

The Lasting Effect of Stability

One of our Sadaqa Jariya projects in Iraq is building fit for purpose housing complexes that are equipped with all the necessities of a home. So far, we have built 12 of these complexes, which include more than 410 housing units, that are fully furnished and built ready for vulnerable families to live in. Our teams have also repaired over 370 existing homes and built more than 233 new houses across Iraq for orphaned families in need, to help them lead safe, comfortable, and independent lives. There is a need for more housing units and with your support, we can continue to provide safe, fully equipped homes for orphaned families in need this winter.

When families live in stable and suitable homes, the impact this has on all members of the family is immeasurable. A mother who does not have to worry about a broken window, a leaking roof, or how to pay next month’s rent can focus on raising her children in a calmer, happier, and more stable home, with a sense of security that is beyond any price. While children can focus on playing, on their education, and on building strong futures, leaving them with a sense of belonging and a desire to contribute to a world that has supported them in their time of need.

Make Houses Safe Havens for Orphaned Children in Iraq

This winter, your donations towards building and repairing homes for the families of orphaned children can make a difference that will continue to benefit them for years to come and keep them protected from the cold in future winters.

A safe home increases children’s sense of security, their educational attainment, their wellbeing and overall development, while reducing the risk of illness and mental health conditions.

You can provide support that will make a lasting difference to an orphaned child’s life. Help us in maintaining orphaned children’s sense of safety and protection and enabling them to build memories filled with warmth and safety, where winters are remembered as a time of happiness and bonding, instead of illness, sleepless nights, and endless worry.

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).