Huqúqu'lláh

Ḥuqúqu'lláh (Arabic: ﺣﻘﻮﻕ ﺍﻟﻠﻪ, "Right of God") is a voluntary wealth tax paid by adherents of the Baháʼí Faith to support the work of the religion. Individuals following the practice calculate 19% of their discretionary income (after-tax income minus essential expenses) and send it to the head of the religion, which since 1963 has been the Universal House of Justice.

Ḥuqúqu'lláh is a Baháʼí law established by Baháʼu'lláh in the Kitáb-i-Aqdas in 1873. It is separate and distinct from the general Baháʼí funds. It provides for the financial security of the community by funding promotional activities and the upkeep of properties, and it is a basis for a future welfare program.

The Ḥuqúqu'lláh payment is considered a way to purify one's possessions. It is an individual obligation; nobody in the general community should know who has or has not contributed, nor should anyone be solicited individually for funds. Along with several other practices, it was initially only applicable to Baháʼís of the Middle East until 1992, when the authoritative English translation of the Kitáb-i-Aqdas was published and the Universal House of Justice made Ḥuqúqu'lláh universally applicable. A central office to receive payments was established at the Baháʼí World Centre in 1991, and payments are made to trustees appointed by the Universal House of Justice in every country or region.

The obligation is similar to the Shia practice of Khums: a 20% wealth tax payable to the Imams.