What is Khums and who is obligated to pay it?

Khums is a 20% (one-fifth) religious tax prescribed in the Quran for Shia Muslims, applied to specific categories of wealth, most notably annual net surplus income after covering one year's living expenses. It is distinct from Zakat, which covers different wealth categories at a 2.5% rate. Khums is divided into two shares, one for God and the Prophet's family (Sahm al-Imam) and one for needy descendants of the Prophet (Sahm al-Sada), and it is paid to a qualified religious authority or marja.

What wealth is subject to Khums?

Khums applies to seven categories: annual surplus income (the most common), profits from business and trade, lawful wealth mixed with unlawful wealth, mines and minerals, treasure troves, spoils of war, and gains from diving for pearls and similar resources. For most working people, the relevant category is simply the money left over at the end of the lunar year after necessary expenses. The CalcaTools Khums calculator focuses on this surplus-income calculation, which covers the vast majority of cases.

How is Khums calculated on annual surplus income?

Calculate Khums by tracking your income and necessary living expenses across a full lunar year, then paying 20% of the surplus that remains. For example, if your annual income is 50,000 and your expenses are 40,000, the surplus is 10,000 and Khums is 2,000. The calculation uses the lunar year, about 354 days, and you choose a fixed Khums year date to keep the accounting consistent.

What is the difference between Khums and Zakat?

Zakat is a 2.5% levy on qualifying assets like cash, gold, silver, and business inventory, applying to both Sunni and Shia Muslims, while Khums is a 20% levy on surplus annual income and other specific gains, observed primarily by Shia Muslims. They cover different asset classes, use different rates, and serve different distribution purposes. A Shia Muslim may be liable for both simultaneously on different parts of their wealth.

On your chosen fixed annual khums date, when you total the surplus that you have not already paid khums on.

What Is Khums and How to Calculate It (Shia)

Quick answer: Khums is an annual Islamic due of 20% (one-fifth) on your surplus income. Surplus means what remains of a year’s earnings after your legitimate living expenses. Shia Muslims observe it mainly. They split khums into two equal halves: Sahm al-Imam and Sahm al-Sada (the share of the Prophet’s descendants).

What is khums?

Khums literally means “one-fifth.” In Shia jurisprudence it is a yearly financial obligation. After you cover your reasonable annual expenses, you pay 20% of the surplus that remains. Khums is distinct from zakat. A Muslim can owe both. Khums helps purify wealth. It also funds religious leadership and the needy among the Sayyids.

What does khums apply to?

Classically, khums applies to seven categories. For most people the relevant category is profit/surplus of annual income (arbah al-makasib). The other categories include mined minerals, treasure-trove, lawful wealth mixed with unlawful funds, gems from the sea, and spoils of war.

Khums is not due on money you spend during the year for genuine living costs. Examples include food, rent, education, healthcare, reasonable gifts, and tools of your trade. It is due only on what remains at the year end.

The khums year (your khums date)

You pick a fixed annual date for khums. Many people use the date they began earning. On that date each year you total your remaining surplus. This includes savings, unused provisions, and items bought but not used. You then pay 20% on the part not already khumsed.

How to calculate khums, step by step

Fix your khums date and total your wealth on that day (cash, savings, unused goods).
Remove capital you have already paid khums on in a previous year.
Remove debts and genuine outstanding expenses.
The remainder is your taxable surplus. Multiply by 20%.
Split the result equally: half is Sahm al-Imam, half is Sahm al-Sada.

Worked example

On your khums date you have $8,000 in savings and $500 of unused stored provisions. $2,000 of that savings was already khumsed last year.

New surplus: ($8,000 + $500) − $2,000 = $6,500.
Khums due: $6,500 × 20% = $1,300, split $650 / $650.

The Khums Calculator handles the deductions and the split for you.

Who receives khums?

By consensus in Shia practice, Sahm al-Imam is given to or through the marjaʿ (religious authority). The marjaʿ uses it for religious and community needs. Sahm al-Sada goes to eligible needy descendants of the Prophet ﷺ. Always follow the rulings of the marjaʿ you follow.

Frequently asked questions

Is khums the same as zakat?

No. Zakat is 2.5% on specific assets held above nisab for a lunar year. Khums is 20% on your annual surplus after expenses and is observed mainly in Shia Islam. A person can owe both.

Is khums 20% of all my income?

No. It is 20% of the surplus that remains after your legitimate yearly living expenses. It is not 20% of gross income.

When is khums due?

Khums is due on your chosen fixed annual khums date. On that date you total the surplus that you have not already paid khums on.

Do I pay khums on money I spend during the year?

No. Money genuinely spent on reasonable living costs during the year is exempt. Khums applies only to what is left over at year end.

Khums Calculator (Shia) — work out your 20% due.
How to Calculate Zakat in 2026 — the separate zakat obligation.
What Is Nisab? — the zakat threshold explained.

In plain language

What Is Khums and How to Calculate It (Shia Guide) can be understood by starting with the definition on this page. Keep every input in the same unit. Check the result against a simple estimate. Use short sentences and one-step checks. That reduces mistakes and makes the method easier to follow.

Limitations and assumptions

Important: This guide about What Is Khums and How to Calculate It (Shia Guide) is for education. It uses the definitions and assumptions shown here. Dates, rates, rules, health facts, and local conditions can change. Verify important decisions with current primary sources or a qualified professional.

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What Is Khums and How to Calculate It (Shia Guide)