The Office of the Supreme Leader

Khums on Business Tools

Question: Is it enough to pay khums on business tools once or we have to pay khums on their appreciations every year?
Answer: After paying their khums, they are not subject to khums until they are sold, and after selling, the appreciations (after deducting inflation) are considered as a part of income of the year of sale. If it is not spent on the life expenses during this khums year, it is liable to khums.
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