Hawzah News Agency – Q: Are gifts and īd presents subject to khums?
A: Khums does not apply to gifts or ‘īd presents, although it is a caution to pay khums on their remainder after the annual expenditure.
Q: Is khums applicable to the prizes given by the banks and ribā-free loan institutions to their customers?
A: Khums is not obligatory for prizes and gift.
Source: https://www.leader.ir/en/book/32/Practical-Laws-of-Islam