FatwaFederal TerritoriesZakat
IRSYAD AL-HUKUM SIRI KE-956: ZAKAT KE ATAS WANG SIMPANAN KWSP ORANG YANG MENINGGAL DUNIA
Must heirs pay zakat on a deceased person's EPF savings before the money is distributed among the heirs?
Short answer
According to the Shafi'i school, an EPF contributor is regarded as fully owning the savings (milk tam).
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Federal Territories Mufti Office
- Date
- Status
- Opinion (irsyad)
- Series
- Irsyad al-Hukum (Umum)
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
According to the Shafi'i school, an EPF contributor is regarded as fully owning the savings (milk tam). Zakat therefore remains obligatory on the savings even if the owner died before being permitted to withdraw them (not yet tamakkun). The 142nd Federal Territories Syariah Legal Consultative Committee meeting decided that heirs must pay zakat from the deceased's EPF money. In the Federal Territories, the Maliki view is applied to withheld assets, meaning zakat is paid once when the asset is recovered.
Written in our own words from the original fatwa — check the source before acting on it.
Sehubungan itu, Mesyuarat Jawatankuasa Perundingan Hukum Syarak Wilayah Persekutuan Kali Ke-142 telah memutuskan bahawa waris wajib mengeluarkan zakat daripada wang KWSP si mati.
Read the full fatwa on the Federal Territories website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Federal Territories Mufti Office. “IRSYAD AL-HUKUM SIRI KE-956: ZAKAT KE ATAS WANG SIMPANAN KWSP ORANG YANG MENINGGAL DUNIA”, 28 April 2026. https://muftiwp.gov.my/ms/artikel/irsyad-hukum/umum/6584-irsyad-al-hukum-siri-ke-956-zakat-ke-atas-wang-simpanan-kwsp-orang-yang-meninggal-dunia. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-deceased-persons-epf-savings/