FatwaSabahZakat
HUKUM BERKENAAN CADANGAN KAEDAH PENILAIAN ZAKAT TABUNG UNIT AMANAH ASNB
What is the method of assessing zakat on ASNB unit trust funds, and may ASNB pay zakat on behalf of investors?
Short answer
Zakat on ASNB fixed-price unit trust funds is assessed using the al-Mustaghallat method, applied to the income or dividend distribution and not to the principal or investment capital.
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: WARTA KERAJAAN NEGERI SABAH 2 Julai 2026
Summary
Zakat on ASNB fixed-price unit trust funds is assessed using the al-Mustaghallat method, applied to the income or dividend distribution and not to the principal or investment capital. The assessment is done collectively (khultah) for all fixed-price funds, with the zakat amount calculated from the total income distribution. ASNB is permitted to pay zakat on behalf of investors with the investors' consent.
Written in our own words from the original fatwa — check the source before acting on it.
ASNB diharuskan membayar zakat bagi pihak pelabur dengan izin pelabur.
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. “HUKUM BERKENAAN CADANGAN KAEDAH PENILAIAN ZAKAT TABUNG UNIT AMANAH ASNB”, 2 July 2026. https://mufti.sabah.gov.my/wp-content/uploads/2026/08/Fatwa-Hukum-Berkenaan-Cadangan-Kaedah-Penilaian-Zakat-Tabung-Unit-Amanah-ASNB.pdf. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-assessment-method-asnb-unit-trust-funds/