FatwaFederal TerritoriesZakat
Fatwa Berkenaan Dengan Hukum Dan Kaedah Taksiran Zakat Ke Atas Skim Pengeluaran Caruman Kumpulan Wang Simpanan Pekerja (Kwsp)
Is zakat payable on EPF contribution withdrawals, and how is it assessed?
Short answer
Withdrawals from EPF contributions that meet full ownership (milk al-taam) and are not for basic needs are subject to zakat at 2.5% of the whole amount withdrawn, subject to nisab and without waiting for haul.
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
- Status
- Gazetted
- Series
- Keputusan Fatwa Wilayah Persekutuan (e-Fatwa)
- Topic
- Zakat
Gazette evidence in the source: P.U. (B) 626
WARTA KERAJAAN PERSEKUTUAN
Summary
Withdrawals from EPF contributions that meet full ownership (milk al-taam) and are not for basic needs are subject to zakat at 2.5% of the whole amount withdrawn, subject to nisab and without waiting for haul. Savings that are eligible for withdrawal but left in the account are also liable at the same rate. Withdrawals for basic needs (hajah asliyah), such as housing and food, are not subject to zakat.
Written in our own words from the original fatwa — check the source before acting on it.
Pengeluaran simpanan caruman Kumpulan Wang Simpanan Pekerja yang telah memenuhi syarat milk al -taam dan bagi tujuan perbelanjaan hajah asliyah tidak diwajibkan zakat.
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. “Fatwa Berkenaan Dengan Hukum Dan Kaedah Taksiran Zakat Ke Atas Skim Pengeluaran Caruman Kumpulan Wang Simpanan Pekerja (Kwsp)”, date not stated. https://efatwa.muftiwp.gov.my/fatwa/PUB626%20WARTA%202020%20-%20FATWA%20BERKENAAN%20DENGAN%20HUKUM%20DAN%20KAEDAH%20TAKSIRAN%20ZAKAT%20KE%20ATAS%20SKIM%20PENGELUARAN%20CARUMAN%20WANG%20SIMPANAN%20PEKERJA%20%28KWSP%29. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-epf-contribution-withdrawals/