The World Federation One Stop Fiqh

Ruling 1812

If a person purchases something with the profit earned by him during the year, and if the item cannot be considered to be necessary and part of his living expenses for a year, it is obligatory on him to pay khums on it at the end of the year. In the event that he does not pay khums on it and the value of the property increases, he must pay khums on its current value.