أعوذ بالله من الشيطان الرجيم

بِسْمِ ٱللَّٰهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ

As Salaamu Alaikum Wa Rahmatullahi Wa Barakatuh,

We hope this answer reaches you in good health and Islamic spirit.

Based on your specific question and information provided.

The Book of Allah(awj) explains/mentions general Concepts/Obligations/Rules. For example Salat/Zakat/Khums/Hajj …
The details of these General Concepts/Obligations are found in the Traditions( Sunnah) of Muhammad Al-Mustafa ( Peace be upon him and his pure Progeny) transmitted to us through the Infallible Imams(as).

To understand these Concepts you can read the Holy Qur’an 8:41 and 9:104 and the Tafsir / Exegesis.

Regarding the details. From the Islamic Jurisprudence Perspective ( Opinion of the Jurist(s)).

(1) The One Fifth Tax (Khums)  is on the surplus to annual expenses. If your income exceeds the annual expenses of yourself and your family, Khums (20%) should be paid from the excess.

The one Fifth Tax ( Khums ) must be divided into two parts: one part is the portion for Sayyids (sahm al-sādāt), which must be given to a Sayyid who is poor, or who is an orphan, or who is stranded on a journey. The second part is the portion for the Imam (ʿA) (sahm al-imām), which at the present time [i.e. during the time of the Imam’s (ʿA) occultation] must either be given to a fully qualified jurist or spent for purposes that he authorises. And the obligatory precaution is that the fully qualified jurist must be the most learned (aʿlam) marjaʿ (2) and be well aware of public affairs.

(2) The Zakat Tax,  is  on ten things. If someone owns one of these ten things, then, given the conditions that will be mentioned ( Islamic Law manual) , he must pay the specified amount in one of the prescribed ways

(2A) The Zakat al-Fitrah Tax is usually USD10. to USD15. per person. ( Eid al-Fiṭr )

Kindly refer to the Islamic Law manual for detailed understanding of all conditions. The One Fifth Tax ( Khums) . The Zakat Tax  and  The Zakat Fitrah Tax -(Eid al-Fiṭr)

اَللّٰهُ أَعْلَم

(and Allah(awj) Knows best)

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