FatwaPenangZakat
KAEDAH PENILAIAN ZAKAT TABUNG UNIT AMANAH ASNB: KAEDAH ZAKAT AL-MUSTAGHALLAT
How is zakat assessed on ASNB unit trust funds?
Short answer
Zakat on ASNB fixed-price unit trust funds is assessed using the al-Mustaghallat method, meaning it applies to income or dividend distributions 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
- Penang State Mufti Department
- Date
- Status
- Fatwa committee decision
- Series
- Keputusan Fatwa Negeri Pulau Pinang (e-Fatwa)
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Zakat on ASNB fixed-price unit trust funds is assessed using the al-Mustaghallat method, meaning it applies to income or dividend distributions 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 their consent.
Written in our own words from the original fatwa — check the source before acting on it.
Penilaian zakat al-Mustaghallat adalah secara Khultah (kolektif) untuk semua Tabung Unit Amanah ASNB yang berharga tetap sahaja.
Read the full fatwa on the Penang website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Penang State Mufti Department. “KAEDAH PENILAIAN ZAKAT TABUNG UNIT AMANAH ASNB: KAEDAH ZAKAT AL-MUSTAGHALLAT”, 25 June 2025. http://efatwa.penang.gov.my/fatwa_details.php?fatwaid=1701. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-assessment-method-asnb-unit-trust/