FatwaFederal TerritoriesZakat
AL-KAFI #2030: ADAKAH AKAUN KETIGA KWSP PERLU DIZAKATKAN?
Is the balance in EPF Account 3 (Flexible Account) subject to zakat?
Short answer
The balance in EPF Account 3, also called the Flexible Account, is subject to zakat if it has reached the current annual zakat nisab.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Federal Territories Mufti Office
- Date
- Status
- Opinion (irsyad)
- Series
- Al-Kafi li al-Fatawi
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
The balance in EPF Account 3, also called the Flexible Account, is subject to zakat if it has reached the current annual zakat nisab. The reason is that the account is the contributor's full property, as funds can be withdrawn freely at any time like an ordinary savings account. If it falls below the nisab, it must be combined with the latest balances of other savings such as bank deposits. Zakat is calculated at 2.5 percent of the total.
Written in our own words from the original fatwa — check the source before acting on it.
Akaun 3 KWSP atau lebih dikenali sebagai akaun fleksibel adalah wajib dizakatkan sekiranya ia telah melepasi nisab tahunan zakat semasa.
Read the full fatwa on the Federal Territories website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Federal Territories Mufti Office. “AL-KAFI #2030: ADAKAH AKAUN KETIGA KWSP PERLU DIZAKATKAN?”, 15 May 2025. https://muftiwp.gov.my/ms/artikel/al-kafi-li-al-fatawi/6243-al-kafi-2030-adakah-akaun-ketiga-kwsp-perlu-dizakatkan. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/is-epf-account-3-subject-to-zakat/