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Khums on Capital: The Grand Ayatollah Khamenei’s answer

SHAFAQNA– The Grand Ayatollah Khamenei answered the question about “Khums on Capital”

Question & Answer

Question: Considering that the purchase price of the shop goods is different from the sale price, is the criterion for calculating the Khums of the shop inventory the purchase price or the sale price?

Answer: Calculate the goods at the price that can be received at the end of the Khums year.

Related Fatwas

Khums on Inheritance Appreciation

Question : I sold a piece of inherited land after twenty years, am I obligated to pay Khums on the appreciation?

Answer: It is not subject to Khums. Of course, if you kept the land with the intention of profit and increase in its price, after the sale, according to obligatory precaution, the appreciation – after deducting the inflation – is considered as income of the current Khums year. If it remains unspent at the end of the Khums year, its Kkhums must be paid.

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