Every year, millions of Muslims around the world fulfil their Zakat — but far fewer are equally confident about Khums. For many Muslims living in the West, Khums remains one of the most misunderstood and underperformed obligations in Islamic practice — not because of unwillingness, but because of a genuine lack of clear, accessible guidance.
This guide is here to change that. Whether you are learning about Khums for the first time or looking to ensure you are calculating and paying it correctly, this complete guide — written in plain English and grounded in Islamic scholarship — will walk you through everything you need to know.
What Is Khums?
Khums literally means “one fifth” in Arabic — and that is exactly what it is: a 20% obligation on specific categories of wealth, paid annually by Muslims who meet the qualifying criteria.
The obligation of Khums is rooted directly in the Holy Quran. Allah (swt) says in Surah Al-Anfal (8:41):
“And know that whatever you obtain of war spoils, then indeed for Allah is one fifth of it and for the Messenger and for his near relatives and the orphan, the needy, and the traveler…”
While the Quranic verse specifically references war spoils — the historical context of early Islam — Islamic jurisprudence, particularly in the Shia tradition, has extended the application of Khums to a much broader range of income and wealth categories applicable to everyday modern life.
Who Is Required to Pay Khums?
Khums is an obligation for every adult Muslim — male or female — who meets the following basic conditions:
They are Muslim and of sound mind — Khums applies to all practicing adult Muslims.
They have surplus income — Khums becomes due on any money or assets that remain after a full lunar year of meeting all personal and family needs and expenses.
They follow a Marja who rules Khums obligatory — In the Shia tradition, Khums is considered wajib (obligatory). The specific rules may vary slightly depending on your Marja al-Taqlid (the religious authority you follow).
If you are unsure whether Khums applies to your situation, Workers Foundation strongly encourages you to consult a qualified Islamic scholar or your local mosque for personal guidance.
What Does Khums Apply To?
According to the majority of Shia jurists, Khums is applicable to the following seven categories of income and wealth:
- Surplus Annual Income (Arbah al-Makasib) This is the most common category for Muslims living in the West. It refers to any income — from employment, business, investments, freelance work, rental income, or any other source — that remains unspent after one full lunar year from the date you first received it, after deducting all legitimate living expenses.
- Minerals and Natural Resources Any minerals, gems, or natural resources extracted from the earth in significant quantities.
- Treasure (Kanz) Any treasure or buried wealth discovered and unearthed.
- Wealth Obtained from the Sea (Ghaws) Items obtained through diving or deep-sea activity — such as pearls, coral, or other valuables — above a certain value threshold.
- Lawful Wealth Mixed with Unlawful Wealth If a Muslim’s wealth becomes mixed with unlawful (haram) earnings and the person is unable to identify and separate the haram portion, Khums is paid on the total mixed amount as a means of purification.
- Land Purchased by a Non-Muslim from a Muslim (Dhimmi) A specific ruling related to land transactions between certain categories of people in Islamic jurisprudence.
- War Spoils (Ghanimat) The original Quranic category, applicable in the context of legitimate Islamic governance.
For the vast majority of Muslims living in the United States and the West, Category 1 — surplus annual income — is the most relevant and commonly applicable.
How to Calculate Khums on Your Surplus Income
Calculating Khums on your annual surplus income follows a clear, step-by-step process. Here is how it works:
Step 1 — Set Your Khums Date Your Khums year begins on the date you first earned income — often referred to as your “Khums Day.” This is your personal annual financial assessment date. Many scholars recommend setting it to the beginning of the Islamic new year for simplicity.
Step 2 — Calculate Your Total Income Add up all income received during the year — salary, bonuses, business profits, rental income, investment returns, gifts received, and any other source of lawful earnings.
Step 3 — Deduct Legitimate Annual Expenses Subtract all expenses you have incurred during the year that are considered reasonable and necessary for you and your dependents. This includes rent or mortgage payments, food, clothing, utilities, transportation, education, healthcare, insurance, and other genuine living costs. Do not deduct luxuries or unnecessary expenditures.
Step 4 — Identify Your Surplus The amount remaining after deducting your legitimate expenses from your total income is your Khums-liable surplus. This is the wealth on which Khums is due.
Step 5 — Calculate 20% Pay 20% (one fifth) of your surplus as Khums.
Example:
- Total annual income: $60,000
- Total legitimate expenses: $45,000
- Surplus: $15,000
- Khums due: $15,000 × 20% = $3,000
Step 6 — Divide Into Two Equal Shares Khums is traditionally divided into two equal halves — Sehme Imam (the share of the Imam) and Sehme Sadaat (the share of the descendants of the Prophet). Each receives 50% of the total Khums amount.
In the absence of the Imam (during the Major Occultation), the Sehme Imam portion is paid to qualified Islamic institutions or charities acting under the permission of your Marja — such as Workers Foundation — to be used for the promotion of Islam and the support of the Muslim community.
Where Does Khums Go?
As mentioned above, Khums is divided into two shares:
Sehme Imam (Share of the Imam — 50%) During the occultation of Imam al-Mahdi (atfs), this share is entrusted to qualified Islamic institutions operating under the permission of your Marja to be used for Islamic education, community development, and the promotion of the faith.
Sehme Sadaat (Share of the Sadat — 50%) This share is distributed to deserving descendants of the Prophet Muhammad (saw) — known as Sadat or Sadaat — who are in need. This includes needy Sadat who are orphaned, widowed, or unable to support themselves.
Workers Foundation is authorized to receive and distribute both portions of Khums in accordance with the rulings of qualified Marjas. Every payment is recorded, receipted, and distributed with full transparency and accountability.
How to Pay Khums Through Workers Foundation
Paying your Khums through Workers Foundation is simple, secure, and fully compliant with Islamic jurisprudential requirements.
Step 1: Calculate your Khums using the steps outlined above.
Step 2: Visit our Khums donation page at workersfoundation.org/khums
Step 3: Enter your Khums amount and select how you would like it divided — Sehme Imam, Sehme Sadaat, or both equally.
Step 4: Complete your secure payment online. You will receive an immediate confirmation receipt by email.
Step 5: Your Khums will be distributed to qualifying recipients and programs in full accordance with Islamic law.
If you have any questions about your Khums calculation or payment, our team is available by phone at +1 212 920 6518 or by email at donations@wf.services.
Frequently Asked Questions About Khums
No. Khums and Zakat are two separate Islamic financial obligations. Zakat is 2.5% of qualifying savings held for one lunar year above the Nisab threshold, and it is distributed to eight specific categories of recipients as outlined in the Quran. Khums is 20% of annual surplus income and is divided between Sehme Imam and Sehme Sadaat. Both are obligatory but they apply to different types of wealth and serve different purposes.
The obligation of annual Khums on surplus income is primarily a Shia Islamic practice. In the Sunni tradition, Khums is generally limited to war spoils in the context of legitimate Islamic governance and does not extend to annual income. Sunni Muslims who are unsure should consult their own scholars.
If you have never paid Khums and it was applicable to you, you may have accumulated Khums liability over previous years. Many scholars advise reaching out to a qualified Islamic advisor to assess your situation and make a sincere effort to calculate and pay what is owed. Workers Foundation can help facilitate this process — contact us directly.
In principle, Khums is due as a lump sum on your Khums date. However, if paying in full creates genuine financial hardship, consult your Marja or a qualified scholar regarding the possibility of a payment arrangement.
Please contact Workers Foundation directly at donations@wf.services for the most current information regarding the tax treatment of Khums payments in your state.
