FatwaKelantanZakat
Fatwa Mengenai Zakat Penggajian
Is salary income subject to zakat, and how is it calculated in Kelantan?
Short answer
Salaries of government employees, statutory bodies, companies and other institutions with an organised payroll system are subject to zakat if the total salary allocation reaches the monetary nisab and a full haul passes.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Kelantan State Mufti Department
- Date
- Status
- Gazetted
- Series
- Fatwa Diwartakan: Kompilasi PDF
- Topic
- Zakat
Gazette evidence in the source: Tarikh Diwartakan : 22hb Julai 1999
Summary
Salaries of government employees, statutory bodies, companies and other institutions with an organised payroll system are subject to zakat if the total salary allocation reaches the monetary nisab and a full haul passes. The haul starts on the day or month the person reports for duty, and the rate is 2.5% or 1/40. Zakat applies only to basic salary and fixed allowances, not variable allowances, after deducting dharuriyat expenses, meaning the most modest basic needs of the person and dependants.
Written in our own words from the original fatwa — check the source before acting on it.
Zakat dikenakan atas gaji atau pendapatan setelah ditolak perbelanjaan dharuriyat, iaitu keperluan asasi yang paling sederhana untuk diri dan keluarga di bawah tanggungannya menurut Hukum Syarak.
Read the full fatwa on the Kelantan website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Kelantan State Mufti Department. “Fatwa Mengenai Zakat Penggajian”, 16 March 1999. https://mufti.kelantan.gov.my/images/file%20fatwa/Fatwa-Fatwa%20Yang%20Diwartakan.pdf#fatwa-11. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-salary-income-kelantan/