Khums on annual income

Income that remains unused by the end of the khums year is subject to khums if eligible.

Gifts and prizes

Gifts are not subject to khums.

Essential expenses

Necessary living expenses paid during the year are not subject to khums.

Mixed assets

If a legally accountable person is certain that unlawful property is mixed into their assets, but does not know the exact amount and does not know the owner, the way to render it lawful is to pay its khums.

Payment and receipt

After payment and notifying the office, a receipt can be issued upon request.