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FatwaPenangZakat

Fatwa Mengenai Hukum Kewajipan Membayar Zakat oleh Pemegang Saham yang Mempunyai Kepentingan dan Mendapat Ganjaran daripada Syarikat

Must shareholders pay zakat on their shares and on rewards received from the company?

Short answer

Shareholders are not liable for zakat on their shares if the company has already paid zakat on its business.

PenangFatwa committee decision

A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.

Authority
Penang State Mufti Department
Status
Fatwa committee decision
Series
Himpunan Fatwa (Warta)
Topic
Zakat

No evidence of gazettement in the source — this is not a gazetted fatwa.

Summary

Shareholders are not liable for zakat on their shares if the company has already paid zakat on its business. If the company does not pay business zakat, the shares are subject to zakat. Shareholders who receive salary, wages, rewards or other benefits for their role in the company must pay zakat mal mustafad once the conditions for zakat are met.

Written in our own words from the original fatwa — check the source before acting on it.

Pemegang saham dalam sesebuah syarikat tidak dikenakan zakat ke atas sahamnya jika pihak syarikat telah mengeluarkan zakat perniagaan syarikat.

Excerpt from the original fatwa · Penang

Read the full fatwa on the Penang website (new tab)

How to cite

Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.

Penang State Mufti Department. “Fatwa Mengenai Hukum Kewajipan Membayar Zakat oleh Pemegang Saham yang Mempunyai Kepentingan dan Mendapat Ganjaran daripada Syarikat”, date not stated. https://mufti.penang.gov.my/index.php/awam/fatwa-1/himpunan-fatwa#fatwa-mengenai-hukum-kewajipan-membayar-zakat-oleh-pemegang-saham-yang-mempunyai-kepentingan-mendapat-ganjaran-daripada-syarikat. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-shares-and-company-rewards/