FatwaPerlisZakat
Kadar Taksiran Zakat Hartanah
How is zakat on real estate assessed and what is the rate?
Short answer
Real estate held for keeping, residence or public benefit such as roads and endowments is generally not subject to zakat.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Perlis State Mufti Department
- Status
- Fatwa committee decision
- Series
- Himpunan Fatwa Negeri Perlis
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Real estate held for keeping, residence or public benefit such as roads and endowments is generally not subject to zakat. Property held to generate income such as rent or farming falls under zakat al-mustaghallat and agricultural zakat. Property held as trading stock is subject to business zakat at 2.5% once nisab and haul are met, with the haul starting from when the property was acquired for trade. The fatwa also sets out different assessment formulas for formal companies (Sdn. Bhd. or Berhad) and for small developers or individual owners without a formal company.
Written in our own words from the original fatwa — check the source before acting on it.
Aset hartanah dikenakan zakat sekiranya ia dimiliki untuk tujuan perniagaan sebagai barang dagangan.
Read the full fatwa on the Perlis website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Perlis State Mufti Department. “Kadar Taksiran Zakat Hartanah”, date not stated. https://muftiperlis.gov.my/index.php/himpunan-fatwa-negeri/709-kadar-taksiran-zakat-hartanah. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-assessment-rate-on-real-estate/