Types of Zakat
Types of Zakat
Zakat al-Fitr
Zakat al-Fitr (Zakat Fitrah) is a personal zakat that every able Muslim, male and female, is required to pay at the end of Ramadan, based on the prescribed conditions.
Conditions for Zakat Obligation
A person who passes away after sunset on the last day of Ramadan.
Time for Paying Zakat al-Fitr
If you intend to make your zakat al-fitr payment quickly and easily during the last two days of Ramadhan, the easiest way is to pay it online.
Zakat al-Fitr Rate
For the state of Perlis, Year 1445H / 2024M. Approved in the MAIPs Meeting No. 2/2023 on 3 April 2023.
Income Zakat
Income Zakat is the zakat on earnings received by an individual through direct or indirect employment, such as salaries, allowances, bonuses, gifts, pensions, and similar sources, whether from the government, private sector, or individuals.
Conditions for Zakat Obligations
Calculation Method
(Actual Income MINUS Actual Expenses) x 2.5% = Zakat Payable
For an example of the actual income and expenditure calculation, please refer to the table below.
Actual income refers to the total monthly or annual income received from various sources. For example, income may include salary, allowances, and other sources.
| No. | Type of Income | Monthly (RM) | Annual (RM) |
|---|---|---|---|
| 1 | Salary | 4,500.00 | 54,000.00 |
| 2 | Allowances | 800.00 | 9,600.00 |
| 3 | Others | - | - |
| Total | 5,300.00 | 63,600.00 | |
Actual expenses include basic living costs and essential debt settlements. These cover personal expenses, spouse, children, contributions to parents, medical costs, and necessary debts such as vehicle or housing loans. Example:
| No. | Types of Expenses | Monthly (RM) | Annual (RM) |
|---|---|---|---|
| 1 | Self* | 667.00 | 8,000.00 |
| 2 | Spouse* | 250.00 | 3,000.00 |
| 3 | Children (2 persons) | 400.00 | 4,800.00 |
| 4 | Contribution to Parents | 100.00 | 1,200.00 |
| 5 | Medical | 50.00 | 600.00 |
| 6 | Essential Debt - Vehicle | 550.00 | 6,600.00 |
| 7 | Essential Debt - Housing | 650.00 | 7,800.00 |
| 8 | Tabung Haji | 50.00 | 600.00 |
| 9 | PTPTN | - | - |
| 10 | EPF | - | - |
| Total | 5,300.00 | 63,600.00 | |
*For items No. 1 and 2, the expense amounts are predetermined by the council.
Zakat is calculated by subtracting actual expenses from actual income, and multiplying the balance by 2.5%. For example:
| No. | Item | Monthly (RM) | Annual (RM) |
|---|---|---|---|
| 1 | Income | 5,300.00 | 63,600.00 |
| 2 | Expenses | 2,717.00 | 32,600.00 |
| 3 | Balance | 2,583.00 | 31,000.00 |
| 4 | Rate | x2.5% | x2.5% |
| Total Zakat | 64.58 | 775.00 | |
The zakat amount due is 2.5% of the Balance.
Zakat on Savings
Zakat on savings refers to money kept in savings accounts, fixed deposit, current accounts, trust funds and other forms of savings or shares in banks or financial institutions. It becomes obligatory if the required conditions are met.
The nisab for Malaysian currency or savings is determined by the current market value of 85 grams of gold or equivalent to 25 mayam. Since the price of gold fluctuates from time to time based on the official gold price updates released by the Government of Malaysia through JAWHAR, the nisab for money therefore follows the gold price on the day zakat is due.
Rate of Zakat on Money/Savings
The obligatory zakat rate on Malaysian currency/savings is 2.5% or 1/40 of the lowest balance that reaches the nisab amount within one lunar year (haul).
Example of Calculation
Price of 85 grams or 25 mayam of gold in January 2021 = RM 20,579.75
| Date | Income (RM) | Expenses (RM) | Balance (RM) |
|---|---|---|---|
| 01/01/2020 | - | - | 30,000.00 |
| 14/04/2020 | 1,000.00 | - | 31,000.00 |
| 29/05/2020 | 10,000.00 | - | 41,000.00 |
| 18/06/2020 | 2,400.00 | - | 43,000.00 |
| 06/07/2020 | - | 3,000.00 | 40,000.00 |
| 24/08/2020 | 2,000.00 | - | 42,000.00 |
| 13/09/2020 | - | 1,500.00 | 40,000.00 |
| 07/10/2020 | - | 15,000.00 | 25,000.00 |
| 25/11/2020 | 2,000.00 | - | 27,000.00 |
| 30/12/2020 | 2,400.00 | - | 30,000.00 |
Haul period considered is 1 January 2020 – 31 December 2020
Obligatory zakat to be paid (lowest balance within that period) is RM25,000.00 x 2.5% = RM625.00
Zakat on Gold and Silver
Zakat on gold and silver must be paid once the required conditions are met. This obligation applies to gold in possession (both gold that is worn and gold that is kept) when they reach the haul (one lunar year) and the nisab (minimum threshold).
Nisab for Gold
The zakat nisab is based on the purity level of the gold, as shown in the table below:
| Gold | Nisab (g) |
|---|---|
| 24K/995/999 | 85 |
| 965 | 88.08 |
| 23K/950 | 89.47 |
| 22K/916 | 92.79 |
| 21K/875 | 97.14 |
| 20K/835 | 101.79 |
| PAUN | 107.59 |
| 18K/K18/750 | 113.33 |
| 14K/585 | 145.30 |
| 9K/375 | 226.66 |
Nisab for Silver
The minimum amount of silver that requires zakat is 594 grams, equivalent to 176 mayam.
Zakat Rate for Gold and Silver
The rate of zakat is 2.5% of the gold or silver owned if it reaches the nisab threshold.
Zakat on Business
Business zakat is the zakat that must be paid on wealth generated from business activities, whether through sole proprietorships or partnerships. It becomes obligatory once the wealth has reached the haul (one lunar year) and the nisab (minimum threshold), with a payment rate of 2.5%.
Calculation Methods
Business sales revenue MINUS business expenses / costs.
Example :
| No. | Item | Amount (RM) |
|---|---|---|
| 1 | Annual Sales Revenue | 50,000.00 |
| 2 | Annual Expenses/Costs | 20,000.00 |
| 3 | Net Profit | 30,000.00 |
| Total Zakat Payable (2.5% Rate) | 750.00 | |
| No. | Item | Amount (RM) |
|---|---|---|
| 1 | Investments | 150,000.00 |
| 2 | Current Assets | 500,000.00 |
| 3 | Current Liabilities | 200,000.00 |
| 4 | Net Balance | 450,000.00 |
| Total Zakat Payable (2.5% Rate | 11,250.00 | |
Zakat on Livestock
The animals included in this category that are subject to
Zakat are:
1. Camels
2. Cattle
3. Goats
4. Sheep
5. Rams
Conditions for Zakat on Livestock
Freedom
The livestock must belong to a free person, not a slave.
Calculation Method
| Number of Livestock | Zakat Rate |
|---|---|
| 30-39 | 1 calf (male or female), 1 year old |
| 40-59 | 1 calf (male), 2 years old |
| 60-69 | 2 calves (male), 1 year old |
| 70-79 | 2 calves (1 male and 1 female), 1 year old |
| 80-89 | 2 calves (female), 2 years old |
| 90-99 | 3 calves (male), 1 year old |
| 100-109 | 3 calves (1 female, 2 years old and 2 males, 1 year old) |
| 110-119 | 3 calves (1 female, 1 year old and 2 males, 2 years old) |
When the number exceeds what is stated above, then for every 30 head of cattle, zakat is due in the form of 1 calf aged 1 year; and for every 40 head of cattle, zakat is due in the form of 1 cow aged 2 years.
| Number of Livestock | Zakat Rate |
|---|---|
| 40-120 | 1 animal, 1 year old |
| 121-200 | 2 animals, each 1 year old |
| 201-299 | 3 animals, each 1 year old |
| 300-400 | 4 animals, each 1 year old |
That is the calculation for subsequent numbers; for every additional 100 animals, zakat is increased by one goat or sheep of equivalent value.
Zakat on Crops
Zakat on crops is the zakat that must be paid on agricultural produce cultivated by humans, whether grown on their own land, rented land, or through any other form of ownership. It applies to grains, fruits, and other types of produce grown.
The nisab (minimum threshold) for zakat on crops is 5 wasq, which is equivalent to 653 kilograms.
Methods of Calculation
Total crop yield PLUS incentives MINUS production costs such as ploughing, spraying, harvesting, etc.
The zakat rate applied is 10%. For example:
| No. | Item | Total |
|---|---|---|
| 1 | Crop yield | 4,000.00 |
| 2 | Incentives | 1,000.00 |
| 3 | Total | 5,000.00 |
| 4 | Production costs | 2,000.00 |
| 5 | Net balance | 3,000.00 |
| Total zakat payable | 300.00 | |
Total crop yield PLUS incentives MINUS production costs such as ploughing, spraying, harvesting, etc.
The zakat rate applied is 10%. For example:
| No. | Item | Total |
|---|---|---|
| 1 | Crop yield | 4,000.00 |
| 2 | Incentives | 1,000.00 |
| 3 | Total | 6,000.00 |
| Total Zakat payable | 300.00 | |
Comfort and Convenience at Your Fingertips
We provide various modern payment methods for the payment centres for zakat, waqf, and rental.
1. MAIPs Payment Portal
Pay your zakat online via the link below:
2. Payment via Bank
Bank Islam
090 100 100 552 90
Maybank2U
Select “Baitumal Negeri Perlis” as the Payee
CIMB Clicks
Select “Zakat Negeri Perlis” as the Payee
Please attach the following details and email them to korporat@maips.gov.my:
- Receipt or Proof of Payment
- Name
- Identification Card No
- Current Address
- Phone No
- Type of Zakat
- Payment Year
Calculate Your Zakat
Use the MAIPs Zakat Calculator to determine the amount of zakat you need to pay, based on the following categories:
Comfort and Convenience at Your Fingertips
We provide various modern payment methods for the
payment centres for zakat, waqf, and rental.
1. MAIPs Payment Portal
Pay your zakat online via the link below:
2. Payment via Bank
Bank Islam
090 100 1000 2497
Maybank2U
Select “Baitumal Negeri Perlis” as the Payee
CIMB Click
Select “Zakat Negeri Perlis” as the Payee
Please attach the following details and email them to korporat@maips.gov.my:
- Receipt or Proof of Payment
- Name
- Identification Card No.
- Current Address
- No. Telefon
- Phone No.
- Payment Year
Calculate Your Zakat
Use the MAIPs Zakat Calculator to determine the amount of zakat you need to pay, based on the following categories:
Quranic Evidences on Zakat
Explore Further
Zakat Assistance Scheme
Allah says in Surah At-Taubah verse 60: “Indeed, the Zakat is only for the poor, the needy.
Waqf
The MAIPs Cash Waqf provides an opportunity for Muslims to perform the act of waqf through
General Resources
General resources refer to assets utilised for public benefit. MAIPs’ general resources consist of 2 main sections.
