FatwaFederal TerritoriesInheritance, Wills & Gifts
IRSYAD HUKUM SIRI KE-603: HUKUM MEMBAYAR CUKAI TANAH MELALUI HARTA FARAID YANG BELUM DIBAHAGIKAN
Is rental income from a deceased person's land and house part of the faraid estate, and can it be used to pay land tax and basic costs before the estate is distributed?
Short answer
Rental income from the land and house forms part of the faraid estate, because it is valuable property the deceased owned during his lifetime and which continued until his death.
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
- Irsyad al-Hukum (Umum)
- Topic
- Inheritance, Wills & Gifts
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Rental income from the land and house forms part of the faraid estate, because it is valuable property the deceased owned during his lifetime and which continued until his death. While the estate remains undivided and ownership is known only as shares, management costs such as land tax and utilities are borne jointly by the heirs, and the rental income may be used for them. Once the estate is divided and only some heirs own the property, the tax is borne by its owners alone, unless an heir voluntarily agrees to cover the costs.
Written in our own words from the original fatwa — check the source before acting on it.
Hasil sewa tersebut boleh digunakan untuk membayar kos pengurusan seperti cukai tanah dan lain-lain yang bersangkutan sekiranya harta tersebut masih belum dibahagikan.
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. “IRSYAD HUKUM SIRI KE-603: HUKUM MEMBAYAR CUKAI TANAH MELALUI HARTA FARAID YANG BELUM DIBAHAGIKAN”, 16 August 2021. https://muftiwp.gov.my/ms/artikel/irsyad-hukum/umum/4918-irsyad-al-fatwa-siri-ke-603-hukum-membayar-cukai-tanah-melalui-harta-faraid-yang-belum-dibahagikan. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/paying-land-tax-from-undivided-faraid-estate/