FatwaPenangZakat
ZAKAT PERNIAGAAN
Are business premises, machinery, office equipment and factory land included in the nisab for business zakat?
Short answer
The value of business premises, machinery, office equipment and land bought as a factory site that is not part of the trade is not subject to zakat.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Penang State Mufti Department
- Date
- Status
- Fatwa committee decision
- Series
- Keputusan Fatwa Negeri Pulau Pinang (e-Fatwa)
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
The value of business premises, machinery, office equipment and land bought as a factory site that is not part of the trade is not subject to zakat. Capital used to buy and sell rice counts as business. Zakat is obligatory on that capital once a full year (haul) has passed and the nisab is reached.
Written in our own words from the original fatwa — check the source before acting on it.
Modal yang digunakan untuk membeli padi dan menjual padi jadi perniagaan dan wajiblah zakat bila cukup haul dan sampai nisab .
Read the full fatwa on the Penang website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Penang State Mufti Department. “ZAKAT PERNIAGAAN”, 25 March 1970. http://efatwa.penang.gov.my/fatwa_details.php?fatwaid=812. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/business-assets-included-in-zakat-nisab/