FatwaPenangZakat
KERTAS PERMOHONAN FATWA BERKENAAN KAEDAH TAKSIRAN ZAKAT PERNIAGAAN DI NEGERI PULAU PINANG
Which methods are approved for calculating business zakat in Penang?
Short answer
The Penang State Fatwa Committee approved three methods for assessing business zakat: the working capital method, the growth capital method and the profit and loss method.
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 Penang State Fatwa Committee approved three methods for assessing business zakat: the working capital method, the growth capital method and the profit and loss method. The working capital method deducts current liabilities from current assets with adjustments, then applies the ownership percentage and the 2.5 percent rate. The growth capital method uses owner's equity plus long-term liabilities less fixed and non-current assets, while the profit and loss method deducts expenses or costs from revenue, and both apply the 2.5 percent rate. The decision was made at the meeting of 26 and 27 November 2025 following an application by Zakat MAINPP.
Written in our own words from the original fatwa — check the source before acting on it.
Mesyuarat Jawatankuasa Fatwa Negeri Pulau Pinang (MJKFNPP) bersetuju dengan (3) tiga kaedah pengiraan zakat perniagaan di Negeri Pulau Pinang seperti berikut:
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. “KERTAS PERMOHONAN FATWA BERKENAAN KAEDAH TAKSIRAN ZAKAT PERNIAGAAN DI NEGERI PULAU PINANG”, 26 November 2025. http://efatwa.penang.gov.my/fatwa_details.php?fatwaid=1781. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/business-zakat-assessment-methods-penang/