Khums: Is Khums Due on Security Deposits in Rental Agreements — Tenant or Landlord?

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Is Khums Due on Security Deposits in Rental Agreements — Tenant or Landlord?

English:

Question #893:

Is khums obligatory for the house tenant or the landlord on the money that the tenant deposits with the landlord?

Answer #893:

If the money is from the annual earnings of the tenant then its khums is obligatory for the tenant after the landlord returns it unless he is unable to pay the full rent or the lessor does not accept it, and if he pays khums, he will not be able to rent a suitable house, in which case he is not liable to its khums. But the landlord, who takes it as a loan, is not liable for its khums.

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