FatwaPerlisZakat
Kadar Taksiran Zakat Perniagaan Mengikut Jenis Perniagaan
What are the rate and assessment methods for business zakat according to the type of business?
Short answer
Assets held for business purposes are subject to business zakat at 2.5% once the nisab and hawl are met, with the hawl starting from the time the assets are owned with the intention of trading.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Perlis State Mufti Department
- Status
- Fatwa committee decision
- Series
- Himpunan Fatwa Negeri Perlis
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Assets held for business purposes are subject to business zakat at 2.5% once the nisab and hawl are met, with the hawl starting from the time the assets are owned with the intention of trading. The fatwa sets out three assessment methods: working capital for companies and cooperatives with current asset and liability classifications, growth capital for financial institutions, banks and takaful operators, and profit and loss for small and retail traders without financial statements. A business with no organised sales and expense records, whose income is used daily and whose remainder is kept in a personal savings account, pays zakat under the savings zakat method once nisab and haul are met.
Written in our own words from the original fatwa — check the source before acting on it.
Kadar zakat perniagaan adalah sebanyak 2.5% sekiranya mencapai nisab dan hawl.
Read the full fatwa on the Perlis website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Perlis State Mufti Department. “Kadar Taksiran Zakat Perniagaan Mengikut Jenis Perniagaan”, date not stated. https://muftiperlis.gov.my/index.php/himpunan-fatwa-negeri/817-kadar-taksiran-zakat-perniagaan-mengikut-jenis-perniagaan-2. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/business-zakat-assessment-rate-by-business-type/