Question 567: I am Muqallid of Ayatullah Khamenei. I purchased 03 plots of land with some years installments from housing schemes to save money and for good return of savings or for my own house because I have no house.
I paid installments with the money on which khums was not paid. Many years has been passed after the completion of installments.
For example; I paid installments for one plot from my yearly savings from 2007 to 2010 and paid Rs. 1200,000 to purchase the plot. Until now I have not paid khums on it, now I want to pay. My questions are as follows:
- I have to pay only on purchase price Rs. 1200,000?
- Should I pay on current price which is more than three times now from purchase price; have to pay immediately or I should wait for year completion after selling?
- If I have to pay khums on plot price which was in 2007 or 2010 (Rs. 1200,000), but kindly note that due to inflation, now in 2017 currency rate has been dropped. Should I calculate currency rate difference also? If yes then which standard have to follow USD or gold rate etc?
- What is ruling if I sell them and use amount to make or purchase my house because I don’t have house and I need it in future (currently I am in my employer provided residence).
- Out of 03 plots one plot I am purchasing in installments (2-3 years savings) with pure intention of constructing my own house and no intention to sell it, what about its khums? I cannot make house with one year savings.
Answer 567: 1. According to Ayatollah Khamenei (ha), if a person purchases a plot of lands with the profit earned by him, to sell it later in order to buy or build a house, it is obligatory on him to pay Khums on it at the end of the year. And if he does not pay Khums, and the value of the property increases, he should pay Khums on its current value.[1]
- Since, the khums year had already passed in which the items were purchased, by money which was subject to khums and you didn’t pay Khums on them, and their values of them increased, you should pay Khums on their current values, immediately.[2]
- Khums should be calculated with the current price at the time of paying khums. For example, if the estimated value of the plot is now about 10000,000 though you had already paid 1200,000, you have to calculate its khums (i.e. 1/5) based on the current estimated value (10000,000).[3]
- You have to pay khums on the plots first then buy a house. Because, many years has been passed and you purchased the plots with the money on which khums was not paid.
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Ayatollah Khamenei says in this regards, if a person who has no house but a plot of land that he bought it with the profit earned during a year and with the intention to construct a house on it, paying khums is not obligatory on him, unless he sells it. But, if he bought it with the intention to sell it later for buying a house, it is obligatory on him to pay its khums. In this regards, there is no difference if it is a plot of land or two and more, because the importance is the need for building a house on it (that shouldn’t exceed his social statutes), and without having the intention to sell it. [4]
Conclusion: if you bought a plot with the profit earned during a year and have the intention to construct a house on it, paying khums is not obligatory on you, unless you sell it. Otherwise, if you bought it with having the intention to sell it later for making more profit by which you can buy a house you are recommended to pay its khums based on the current value.[5]
[1] . Refer to: The official website of Ayatollah Khamenei, rules regarding Khums.
[2] . For more information in this regards, please refer to the official website of the office of Sayyid Sistani (ha), rules concerning Khums: Profit from earning.
[3] . The official website of the office of Ayatollah Bahjat (ra), Istiftaat, Khums, Q. 314.
[4] . The official website of Ayatollah Khamenei, rules regarding Khums; Ajwabat al-Istiftaat (available in Farsi language), Pg. 198, Q. 937; Ibid, Pg. 209, Q. 976.
[5] . For more information, please refer to: Tawzih al-Masael of maraja’, Vol. 2, Pg. 101, Q. 1026; Tawzih al-Masael, Ayatollah Makarem, Q. 1502.
