Khums: Is Khums Due on Land Bought to Build a Home but Left Unused for a Year?

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Is Khums Due on Land Bought to Build a Home but Left Unused for a Year?

English:

Question #908:

Someone does not have his own house to live in. He bought a piece of land with the intention of building a house for himself but did not have sufficient funds to build it. A year has passed and it has not been sold. Is it liable to khums? If it is, should he pay khums on its purchase cost or on its present value?

Answer #908:

If he bought the land from the annual earnings of the year in order to build his needed house, he is not liable to pay its khums.

-Imam Khamenei, Practical Laws of Islam, Importance and Conditions of Khums