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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

Email me Khums report
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Sadaqa Jariya offers a timeless response. By investing in long-term projects this Ramadan, you create support that benefits orphaned children year after year – while earning ongoing reward in this life and the next.

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A Self-Sustaining Solution

The upper floors of the Shajarat Tuba Complex will operate as a hotel for pilgrims of Imam Hussain (AS). The income generated will be channeled directly into services for orphaned children – ensuring continuous support, year after year, through a model designed to deliver lasting care.

  • $41,200 covers the cost of 40 square meters of the complex
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  • $6,250 builds 10 square meters of a new center
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Vocational training equips youth and widowed mothers with practical, in-demand skills – from mobile repair and tailoring to catering and handicrafts. These programs enable families to generate reliable income and move toward self-sufficiency.

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With your support, we can continue providing housing in areas where the need is great.

  • $1,250 could contribute towards construction materials for housing units for orphaned children and their families.
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Through the generosity of supporters like you, Al-Ayn has been able to build long-term solutions that continue to support orphaned children year after year. These projects stand as a testament to what can be achieved when compassion is put into action.

This Ramadan, support a project of your choice and be part of work that continues long after Ramadan ends.

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My father’s dream for me came true. It was hard to continue my studies after my father’s passing, but his wish for my success became my strength. Al-Ayn supported me, ensuring I had the fees to enter the College of Dentistry. God-willing, I will graduate and give back as a volunteer specialist, helping others like me.

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20 Years of Service, Supported by Al-Sayyid Al-Sistani

For over two decades, Al-Ayn has worked under the direct guidance of His Eminence Sayyid Ali Al-Sistani, upholding the highest standards of accountability and compassion.

Since its inception, Al-Ayn has supported more than 210,000 orphaned children with a holistic model of care that is transparent, effective, and life-changing. Every donation is monitored, every cent accounted for, and every child’s needs carefully followed up.

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Trust Your Ramadan Donations

With over 19 years of experience, Al-Ayn guarantees that your donations are processed swiftly, Shariah-compliant, and delivered to the right beneficiaries. Stay informed with regular updates through our newsletter and social media.

Ramadan Inquiries

If you have any questions or issues on how to fulfill your Ramadan donations please contact us today.

Contact us

We’re here to help! Whether you have questions, need assistance with donations, or want to learn more, our team is ready to assist you. Feel free to reach out to us through any of the methods below.

  • Call: 1-877-NEW-HOPE (639-4673)
  • Email: info@al-ayn.org
  • Address: 6930 Schaefer Rd. Dearborn, MI 48126

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