The World Federation One Stop Fiqh

Ruling 1787

If a person has purchased property that was not for business and he has paid khums on it, in the event that its price rises and he sells it, he must pay khums on the amount that has increased in price and which exceeds his living expenses for the year. Similarly, if, for example, a tree bears fruit or a sheep that is kept for its meat becomes fat, one must pay khums on the excess gain.