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brightness_autoThe new year for paying khums is determined based on the lunar calendar, specifically the month of Ramadan. It is essential to keep track of your earnings and expenses throughout the year to calculate the khums accurately.
According to Islamic teachings, the khums year begins on the day you first receive your income, and it ends on the same day the following year. You should calculate your khums based on the net income you have at the end of this period.
For more detailed guidance, you can refer to the source: Islamic Jurisprudence Book 994.
Additionally, it is important to note that the khums year can also be determined by the lunar months, and you should consult with a knowledgeable person if you have any doubts.
For further information, you can visit: Sistani's Islamic Q&A.
May Allah guide us all in our financial obligations.