Khums: Land That A Dhimmi Purchases From A Muslim

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1850

If a dhimmī disbeliever purchases land from a Muslim, then based on the opinion held by most jurists (mashhūr), he [i.e. the Muslim] must pay khums on it from the land itself or his other property. However, the obligation to pay khums – as it is commonly understood – in this case is problematic [i.e. he must pay khums on it as above but this is based on obligatory precaution].

-Ayatullah Sistani, Practical Laws of Islam, The One-Fifth Tax (Khums)