What is khums? Khums is one fifth (20%) of what is left from a year’s income after the year’s living expenses. Half is Sahm-e-Imam and half is Sahm-e-Sadat. It is paid on your khums date each year.
What to include
- Cash and bank savings that came from this year’s income.
- Food and other items bought from income that remain unused at the khums date.
- Trade stock bought from income.
What not to include
- Money on which khums was already paid.
- Inheritance and mahr (in Ayatollah Sistani’s view these are not subject to khums, with some exceptions). Gifts are different: he treats them as income, so khums is due on what is left of a gift at your khums date.
- Your house, car and items you use, bought within the year for your needs.
Worked example
Zainab is a teacher. Her khums date is 1 Muharram. On that date:
- Her bank savings are Rs 6,00,000. Rs 1,00,000 of this is left from last year, on which she already paid khums, so Rs 5,00,000 comes from this year’s income.
- Rice, flour and other supplies bought from her salary and still unused are worth Rs 20,000.
- She bought a sewing machine for her own use during the year; it is part of her needs, so it is not counted.
- Stock for her small online clothing business, bought from income, is worth Rs 80,000.
Her surplus is Rs 5,00,000 + Rs 20,000 + Rs 80,000 = Rs 6,00,000. Khums is 20% = Rs 1,20,000: Rs 60,000 sahm-e-imam and Rs 60,000 sahm-e-sadat.
Setting your khums date
Your khums year starts from the day you first earned income (or from the day you choose to start keeping account, if you missed earlier years). Income earned during the year can be used for that year’s expenses; whatever is left on the khums date is taxed at 20%. Using the same date each year keeps the accounts simple. If you are unsure about earlier years, ask your marja’s office how to settle them.
Where khums goes
Sahm-e-imam is given to the marja you follow, or to a representative (wakil) authorised by their office. Sahm-e-sadat goes to poor and needy sayyids. Ayatollah Sistani’s office gives detailed rules on who may receive each share and whether permission is needed; follow your marja’s guidance.
Rules differ between maraji’. Please confirm details with your marja’s office. For a fuller explanation, read who must pay khums, and sahm-e-imam and sahm-e-sadat. Shia followers of Ayatollah Sistani do not pay zakat on cash or jewellery; see the Shia zakat calculator for what zakat does apply to.
Frequently asked questions
Is khums 20% of total savings?
It is 20% of the surplus of the year from income, after the year's expenses, on which khums has not been paid.
Is khums due on my house and car?
Not on a house, car or other items bought within the year for your own needs and in keeping with your status, according to Ayatollah Sistani.
Khums kis tareekh ko dena hai?
Apni khums ki tareekh par, jo aam tor par us din se shuru hoti hai jab aap ne pehli dafa kamaya. Har saal usi tareekh ko bachi hui raqam ka 20% ada karein.