The law of income zakat is an important topic for Muslims to discuss in the modern era. This is because there is an increasing variety of jobs that are not only in the fields of trade or agriculture, but also in the fields of services, expertise, and professional occupations such as doctors, lawyers, consultants, teachers, and civil servants and private employees. The question is, is income from these professions subject to zakat? What is the basis for this in Islamic law, and what are the nisab and haul that must be fulfilled?
Read also: To Whom Should Zakat Mal Be Given? The Laws and Provisions According to the Quran
The Law of Income Zakat in the View of the Ulama
The law of income zakat is the obligation to pay zakat on the income earned by a Muslim from his or her lawful work.
Contemporary scholars have discussed this issue extensively because the Quran and hadith do not explicitly mention the term “zakat on professional income,” but rather refer to zakat on wealth in general. Allah SWT says, “O you who believe, spend from the good things which you have earned and from that which We have produced for you from the earth.
Do not choose the bad for your charity, which you would not accept unless you close your eyes to it. Know that Allah is All-Rich and All-Praised” (QS. Al-Baqarah verse 267).
Scholars understand this verse as evidence that income from business includes professions. Therefore, it falls under the category of wealth that is subject to zakat once it reaches the nisab.
“Islam is built on five (things): the testimony that there is no god but Allah and that Muhammad is the messenger of Allah, establishing prayer, paying zakat, fasting Ramadan, and performing the hajj to Baitullah” (HR. Bukhari and Muslim).
The Indonesian Ulema Council (MUI) through MUI Fatwa No. 3 of 2003 stipulates that income zakat is obligatory with the same provisions as zakat mal. This means that every Muslim whose income has reached the nisab of zakat gold (85 grams of gold) in one year is obliged to pay 2.5% of their net income as zakat.
Read also: When is Zakat Mal Obligatory? Don’t be late, here’s how to check and calculate it!
Differences of Opinion Among Scholars Regarding the Law of Zakat on Professions
In the realm of fiqh, the law of zakat on professions is still a matter of debate. Some classical scholars do not recognize it because the context of a person’s work in the past was different from that of today. However, contemporary scholars have provided new ijtihad based on qiyas.
Opinions that Require the Law of Income Zakat
Scholars such as Yusuf Al-Qaradawi in his book Fiqh az-Zakah emphasize that income zakat must be paid by a Muslim because it falls under the category of zakat mal. He argues that modern sources of income are equivalent to the proceeds of trade or agriculture, which are subject to zakat.
Read also: The Obligation to Pay Zakat Mal for a Muslim
Opinions that do not require income zakat
There are also some scholars who argue that income zakat is not obligatory because it is not directly mentioned in the nash or legal texts found in the Quran and Sunnah. However, these scholars still encourage every Muslim to give alms from their income as a form of gratitude. However, according to the MUI fatwa, the law on income zakat has been established, so we are obliged to practice it.
Read also: Zakat on Business Assets: An Easy Guide for Muslim Business People
Nishab and Haul of Income Zakat
The law of income zakat stipulates that the nisab is the same as that of gold zakat, which is 85 grams of pure gold. If the price of gold per gram is IDR 1,200,000, then the nisab for income zakat is equivalent to IDR 102,000,000 per year, or around IDR 8,500,000 per month. If you have a monthly income of 8.5 million or more, then it is obligatory to pay income zakat. The nominal zakat is 2.5% of the total income.
The haul on income zakat can be calculated annually, which is after the assets have been stored for one year, or monthly by deducting 2.5% directly from the monthly salary received. This is in accordance with the ijtihad of the scholars so that zakat is easier to pay.
From Ali bin Abi Talib r.a., he said, “Al-Abbas asked the Prophet Muhammad about paying zakat before the haul. Then the Prophet Muhammad allowed it” (HR. Tirmidzi).
Read also: Nishab and Haul Zakat are Different! Check the Calculation Method and Conditions
How to Calculate Income Zakat
To help you understand more clearly, let’s look at the following simulation:
An employee has a monthly salary of IDR 10,000,000.
In a year, the total income = IDR 120,000,000.
Since this amount is greater than the nisab (IDR 102,000,000), zakat is obligatory.
Zakat = 2.5% x IDR 120,000,000 = IDR 3,000,000 per year.
If zakat is paid monthly, then the zakat paid = IDR 250,000 per month.
Practicing the Law of Income Zakat for a Blessed Life
The law of income zakat is obligatory for every Muslim whose income has reached the nisab and haul. Income zakat is a form of obedience to Allah as well as a social solution to help those in need. By paying it, a Muslim not only purifies his wealth, but also brings blessings to his daily life.
Allah promises double rewards for those who spend part of their wealth in His way.
“The parable of those who spend their wealth in the way of Allah is like (those who sow) a grain (seed) that grows seven stalks, each stalk containing a hundred grains. Allah multiplies (the reward) for whom He wills. Allah is All-Encompassing and All-Knowing” (QS. Al-Baqarah verse 261).
Income zakat is a tangible expression of gratitude for the income that Allah has entrusted to us. So that every sustenance we receive will always bring goodness, blessings, and rewards that continue to flow.
