FatwaFederal TerritoriesZakat
AL-KAFI #1599: ADAKAH DIKENAKAN ZAKAT PADA BARANG PERNIAGAAN YANG TIDAK DINIAGAKAN LAGI?
Is zakat payable on trade goods that are no longer being traded and are merely kept in storage?
Short answer
Goods that are only kept in storage without being actively traded are not subject to business zakat.
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
- Al-Kafi li al-Fatawi
- Topic
- Zakat
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
Goods that are only kept in storage without being actively traded are not subject to business zakat. Business zakat is obligatory only when the goods were acquired through an exchange contract and the owner holds a continuous intention to trade them. Intending to trade without actually trading does not amount to genuine trade, so such stock is regarded as personal savings.
Written in our own words from the original fatwa — check the source before acting on it.
Berdasarkan kepada syarat di atas, barangan yang disimpan sahaja tanpa diurusniagakan tidak wajib dikenakan zakat perniagaan.
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. “AL-KAFI #1599: ADAKAH DIKENAKAN ZAKAT PADA BARANG PERNIAGAAN YANG TIDAK DINIAGAKAN LAGI?”, 12 February 2020. https://muftiwp.gov.my/ms/artikel/al-kafi-li-al-fatawi/4171-al-kafi-1599-adakah-dikenakan-zakat-pada-barang-perniagaan-yang-tidak-diniagakan-lagi. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/zakat-on-unsold-trade-goods-no-longer-traded/