20% tax levied on certain items.One-fifth of one's savings (now paid by Shi`a Muslims only) set aside from annual income.
Useful information: It is obligatory to pay Khums on the following seven things:
(i) Profit or gain from earning. (ii) Minerals (iii) Treasure- trove. (iv) Mingling of lawful property with unlawful property. (v) Gems obtained from the sea:by diving. (vi) War booty. (vii) Land which a zimmi (an infidel living under the protection of Islamic Government) purchases from a Muslim.