FatwaSabahZakat
PELAKSANAAN ZAKAT PERNIAGAAN OLEH LEMBAGA KUMPULAN WANG SIMPANAN PEKERJA (KWSP) BAGI AKAUN PATUH SYARIAH KWSP (SIMPANAN SYARIAH)
Is zakat obligatory on EPF Shariah savings accounts, and may the EPF manage zakat payment on behalf of contributors?
Short answer
The Sabah State Fatwa Council ruled that EPF Shariah savings accounts meet the requirement for annual zakat, as they have the features of full ownership and contributors hold the right to transact by giving wakalah to the EPF Board.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Sabah State Mufti Department
- Date
- Status
- Gazetted
- Series
- Keputusan Fatwa (Warta)
- Topic
- Zakat
Gazette evidence in the source: 2 Julai 2026 WARTA KERAJAAN NEGERI SABAH
Summary
The Sabah State Fatwa Council ruled that EPF Shariah savings accounts meet the requirement for annual zakat, as they have the features of full ownership and contributors hold the right to transact by giving wakalah to the EPF Board. The zakat obligation is based on business zakat. It is permissible for the EPF Board to manage zakat payment on behalf of contributors, and distribution is to follow the state where the contributor works.
Written in our own words from the original fatwa — check the source before acting on it.
Kewajipan zakat akaun simpanan syariah adalah berdasarkan zakat perniagaan;
Read the full fatwa on the Sabah website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Sabah State Mufti Department. “PELAKSANAAN ZAKAT PERNIAGAAN OLEH LEMBAGA KUMPULAN WANG SIMPANAN PEKERJA (KWSP) BAGI AKAUN PATUH SYARIAH KWSP (SIMPANAN SYARIAH)”, 2 July 2026. https://mufti.sabah.gov.my/wp-content/uploads/2026/08/Fatwa-Cadangan-Pelaksanaan-Zakat-Perniagaan-Oleh-Lembaga-Kumpulan-Wang-Simpanan-Pekerja-KWSP-Bagi-Akaun-Patuh-Syariah-KWSP-Simpanan-Syariah.pdf. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/business-zakat-epf-shariah-savings-account/