0
Donate

Search Website

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
Donate

Bringing Hope and Healing to Iraq’s Orphaned Children

Thousands of orphaned children and their families in Iraq face critical healthcare challenges every day. Without access to essential medical care, treatable conditions can become life-threatening. With your support, we can equip clinics with life-saving tools, ensuring that these children receive the treatment they desperately need. Your donation will provide hope, healing, and a healthier future.

Your generosity can directly impact three vital clinics in Iraq, each dedicated to serving those in desperate need of healthcare services.

Restoring Smiles: Dental Clinic Support

A child’s smile should be filled with joy, not pain. Many orphaned children suffer from untreated cavities, infections, and other painful dental issues due to the lack of proper care. By donating, you help provide essential dental tools and equipment, ensuring these children receive the urgent treatment they need to eat, speak, and smile without discomfort.

Equipment Needed:

  • Dental Treatment Chair
  • Apex Locator
  • Amalgamator
  • Autoclave
  • Compressor
  • Portable Dental X-ray Machine
Equip A Dental Clinic

Bringing Sight to Children: Eye Clinic Support

Clear vision is essential for education, independence, and a better quality of life. Many children struggle with undiagnosed vision impairments that hinder their ability to learn and participate in daily activities. Your support will help equip this clinic with modern ophthalmology tools to diagnose and treat eye conditions, ensuring these children have the chance to live with dignity.

Equipment Needed:

  • Auto-Refractor
  • Retinoscope
  • Lens Meter
  • Digital Eye Chart
  • Trial Lens Set
Equip An Eye Clinic

Family Clinic: General Support

Healthcare should never be out of reach for vulnerable families. This clinic provides essential medical care for orphaned children and their guardians, offering diagnosis, treatment, and preventive care for common illnesses. Your contribution helps supply vital medical equipment to diagnose and treat patients efficiently, ensuring families receive the care they need before conditions worsen.

Equipment Needed:

  • Patient Examination Bed
  • Digital Blood Pressure Monitor
  • Medical Stethoscope
  • Thermometer
  • Otoscope
  • Stainless Steel Medical Trolley
  • Digital Weighing Scale
Equip A Family Clinic

Our Impact Since 2006

Since 2006, we have treated more than 133,000 medical cases in Iraq and performed over 2,600 surgeries within Iraq and with our partners in local regions. Your support allows us to continue this mission, ensuring that thousands more receive the urgent medical attention they deserve.

General Medical Fund

Looking to make the biggest impact? Support our Medical Fund, a general donation initiative that not only supplies essential medical equipment but also facilitates life-saving treatments for those in need. Your contributions help underserved communities across Iraq, Afghanistan, and Ghana by ensuring access to urgent medical care, surgeries, and specialized treatments.

Your Support Saves Lives

Every contribution you make helps deliver critical healthcare. With your support, we can provide dignity, relief, and medical care to orphaned children and struggling families. Join us in this urgent mission to equip these clinics with the resources they need.

Donate today and be a lifeline for those in need.

Donate Now

Authorization from Al-Sayyid Al-Sistani

Al-Ayn is honored to have the support of Al-Sayyid Al-Sistani, who has granted us an Ijaza (authorization) to accept religious dues such as Sadaqa, Sadaqa Jariyah, Khums, and Zakat. This sacred trust enables us to serve orphaned children with your contributions, ensuring your religious obligations are fulfilled with confidence.

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.

Donate Now Read Ijaza
© Al-Ayn Social Care Foundation (US) | All Rights Reserved