FatwaTerengganuZakat
Adakah barang-barang dan peralatan-peralatan yang digunakan untuk menjalankan sesuatu perniagaan dikenakan zakat? - Jabatan Mufti Negeri Terengganu
Are goods and equipment used to run a business subject to zakat?
Short answer
Trade goods are subject to zakat according to the majority of scholars including the Shafii school, and this ruling prefers that view over the Zahiri position.
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
Trade goods are subject to zakat according to the majority of scholars including the Shafii school, and this ruling prefers that view over the Zahiri position. Furniture and shop equipment that assist the business but are not intended for sale are not subject to zakat, regardless of their value. Zakat applies to stock acquired through an exchange contract with a continuing intention to trade. If the nisab is met at the end of the year, the rate is 2.5 percent of the combined value of capital and profit.
Written in our own words from the original fatwa — check the source before acting on it.
Penilaian terhadap barang perniagaan hendaklah dibuat dengan tidak dimasukkan perabot dan apa jua peralatan yang terdapat di kedai yang digunakan untuk membantu perniagaan yang tidak diniatkan untuk dijual.
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. “Adakah barang-barang dan peralatan-peralatan yang digunakan untuk menjalankan sesuatu perniagaan dikenakan zakat? - Jabatan Mufti Negeri Terengganu”, 9 December 2025. https://mufti.terengganu.gov.my/bahagian-suk/soal-jawab-agama/bab-zakat/244-adakah-barang-barang-dan-peralatan-peralatan-yang-digunakan-untuk-menjalankan-sesuatu-perniagaan-dikenakan-zakat. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-business-goods-and-equipment/