FatwaTerengganuZakat
Apakah hukum zakat perniagaan? - Jabatan Mufti Negeri Terengganu
What is the ruling on business zakat and what are its conditions?
Short answer
Business zakat is obligatory on the assets of a business, whether it deals in goods or services, for those who meet the conditions.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Terengganu State Mufti Department
- Date
- Status
- Opinion (irsyad)
- Series
- Soal Jawab Agama: Zakat
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Business zakat is obligatory on the assets of a business, whether it deals in goods or services, for those who meet the conditions. The conditions are being Muslim, full ownership, reaching the nisab equal to 85 grams of gold at current value, completing one year (haul), intention to trade accompanied by actual trading, and lawful goods or services. For a business shared with non-Muslims, only the Muslim share is subject to zakat. Unlawful businesses such as alcohol, pork, gambling and usury are not subject to zakat.
Written in our own words from the original fatwa — check the source before acting on it.
Zakat perniagaan ialah zakat yang wajib dikeluarkan hasil daripada harta perniagaan sama ada yang melibatkan barangan atau perkhidmatan.
Read the full fatwa on the Terengganu website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Terengganu State Mufti Department. “Apakah hukum zakat perniagaan? - Jabatan Mufti Negeri Terengganu”, 4 August 2025. https://mufti.terengganu.gov.my/bahagian-suk/soal-jawab-agama/bab-zakat/214-apakah-hukum-zakat-perniagaan. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/ruling-on-business-zakat-and-conditions/