Khums

Khums is a religious tax, equivalent to one-fifth of one’s ‘taxable income’. This ‘taxable income’ is the amount of one year’s savings (after deducting all legitimate expenses from the earnings of that year). Khums is divided into two equal parts where one half is paid as ‘Sehme Imam’ and the other half is ‘Sehme Sadaat’.

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Khums – Sehme Imam (AS)
Khums – Sehme Sadat