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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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Join our month-long campaign to provide urgent relief and long-term care for thousands of orphaned children in need.

Afghanistan and Ghana: Meet the Urgent Needs of Orphaned Children

Thousands of orphaned children and their families are enduring extreme hardship, with many unable to meet even their most basic needs. In this blessed month, your generosity delivers relief where the need is great, bringing hope in their hardest moments.

Your Ramadan giving provides vital support for families struggling with poverty, hunger, and insecurity. For widowed mothers striving to protect their children, your compassion becomes a lifeline – offering essential aid today and a path toward stability tomorrow.

“Whoever relieves a believer, God will relieve their heart on the Day of Resurrection.”

Imam Al-Redha (AS)

Iraq: Reap Lasting Rewards by Giving Sadaqa Jariya

Our flagship Sadaqa Jariya projects, including Luminous Stars Centers and Housing Complexes – support over 110,000 orphaned children and their families in Iraq, building lasting systems of care that continue long after Ramadan.

Construct Housing Complexes in Iraq

Your Sadaqa Jariya contributes to the next homes we build – providing families with a place to belong, and children with the foundation they need to flourish.

Build Luminous Stars Centres in Iraq

One Sadaqa Jariya share towards building Luminous Stars Centers and housing complexes – helping create lasting systems of care and safe homes for orphaned children and their families.

In Iraq, our Luminous Stars Centres deliver holistic care through a six-pillar model – financial, medical, psychological, educational, vocational, and housing support. Through this approach, we have supported more than 110,000 orphaned children, providing sustained care at scale across the country.

Fulfil Your Religious Dues This Ramadan

This Ramadan, fulfil your religious obligations by supporting orphaned children across Iraq, Afghanistan, and Ghana. In communities affected by hunger, instability, and the absence of basic services, your donations delivers essential aid to children and families when it is needed most.

FIDYA AND KAFFARAH

What Makes Al-Ayn Different?

Al-Ayn has 20 years of experience delivering trusted, expert-led care for orphaned children across Iraq, Afghanistan, and Ghana.

In Iraq, our Luminous Stars Centers deliver holistic care through a six-pillar model – financial, medical, psychological, educational, vocational, and housing support. Through this approach, we have supported more than 110,000 orphaned children, providing sustained care at scale across the country.

Our work is carried out under the authorization (Ijaza) of
Al-Sayyid al-Sistani, granting Al-Ayn permission to accept religious dues including Sadaqa, Khums (both parts), and Zakat. This sacred trust ensures your religious obligations are fulfilled with confidence, while your contributions support orphaned children in need. Receipts issued by Al-Ayn are sufficient for the fulfilment of these religious dues.

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

For 20 years, 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 penny accounted for, and every child’s needs carefully followed up.

Laylatul Qadr: Give on the Nights of Power

The 19th, 21st, and 23rd nights of Ramadan are among the most blessed of the year. On these sacred nights of Laylatul Qadr, your donation can provide urgent relief to orphaned children and vulnerable families facing extreme poverty and crisis across the regions we serve.

Give on Laylatul Qadr and multiply the impact of your generosity.

Frequently Asked Questions

When is Ramadan

The sacred month of Ramadan begins with the sighting of the new crescent moon, which signals the end of Sha’ban and the arrival of the ninth month of the Islamic calendar. In 2026, Ramadan is expected to begin on the evening of 19th February 2026, subject to moon sighting.
As with every year, the exact start date may differ from place to place depending on local moon sightings, but Muslims around the world will join together in observing this blessed time of fasting, prayer, and reflection.

What is Laylatul Qadr?

Laylatul Qadr is the most sacred night in the Islamic calendar. Often referred to as the Night of Power or the Night of Decree, it holds immense spiritual importance for Muslims around the world.
The Qur’an describes Laylatul Qadr as a night “better than a thousand months” (Surah Al-Qadr, 97:3). Worship on this night carries the reward of more than eighty years of devotion, making it a time when prayers, supplications, and acts of charity are especially powerful. According to Hadith, Laylatul Qadr falls on the 19th, 21st, or 23rd night. Greater emphasis is placed on the 21st and 23rd nights, with particular importance given to the 23rd.

What is the best way to give Sadaqa Jariya?

The best way to give Sadaqa Jariya (ongoing charity) this Ramadan is by investing in acts that provide continuous benefit to others. This can include donating towards our projects in Iraq, such as our Luminous Stars centers or our housing projects. At Al-Ayn, our Sadaqa Jariya projects benefit orphaned children and their families for generations.

When is Eid Al-Fitr in 2026?

Eid al-Fitr marks the end of Ramadan and the beginning of the Islamic month of Shawwal. Like the start of Ramadan, the exact date depends on the sighting of the new moon.
This transition from fasting to celebration is marked by special prayers, family gatherings, and charitable giving, allowing every believer to share in the blessings of the month just passed.

What happens if you miss a fast during Ramadan?

There are times when fasting in Ramadan cannot be completed, and Islam provides guidance on how to compensate for these missed obligations through Fidya and Kaffarah. These acts of giving not only fulfill a religious duty but also extend compassion to those in need.
Fidya is required when a person cannot fast due to a long-term illness, old age, or another permanent reason, and they will never be able to make up the fasts later. In this case, a set donation is given for each day missed, which provides food for those struggling with hunger. At Al-Ayn, this is calculated as the cost of giving 750g of staple food – equivalent to $1.25 per missed day.
For other missed fasts where someone is able to do so, the obligation is to make them up at a later date. However, if a fast is broken deliberately without a valid reason, Kaffarah may also become due. 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.

How can I donate?

You can give Ramadan donations securely through our online platform, our mobile app, or by bank transfer. Each Ramadan project has its own dedicated page where you can learn more and choose how to give.

Why Should I Donate to Al-Ayn?

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, Khums (both parts), and Zakat.
This sacred trust enables us to serve orphaned children with your contributions, ensuring your religious obligations are fulfilled with confidence.
Receipts issued by Al-Ayn are sufficient in fulfilling one’s obligation to pay their religious dues.

Can I track the impact of my donation?

Al-Ayn maintains a high level of transparency, providing updates on projects and impact so you can see how your contribution is changing lives.