Quick answer: Khums is an annual Islamic due of 20% (one-fifth) on your surplus income — what remains of a year’s earnings after your legitimate living expenses. Observed chiefly in Shia Islam, it is split 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 whatever surplus remains. It is distinct from zakat — a Muslim may owe both. Khums purifies wealth and funds religious leadership and the needy among the Sayyids.
What does khums apply to?
Classically, khums applies to seven categories, but for most people the relevant one is profit/surplus of annual income (arbah al-makasib). Other categories include mined minerals, treasure-trove, lawful wealth mixed with unlawful, gems from the sea, and spoils of war.
Crucially, khums is not due on money you spend during the year on genuine living costs — food, rent, education, healthcare, reasonable gifts and tools of your trade. It is due on what is left over at year end.
The khums year (your khums date)
You choose a fixed annual date (often when you first started earning). On that date each year you total your remaining surplus — savings, unused provisions, and items bought but not used — and 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) for religious and community needs, while 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, 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, not 20% of gross income.
When is khums due?
On your chosen fixed annual khums date, when 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 to what is left over at year end.
Related calculators and guides
- 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.
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