In this day and age, zakat has slowly become a way of life for many Muslims in Indonesia, especially in big cities. Digitalization has made paying zakat easier, from auto-debit to online applications. This convenience has led some people to make zakat a regular habit every time they receive income or salary. Even those whose salaries have not yet reached the nisab (minimum amount) have gotten into the habit of paying zakat after payday. However, are you sure that your income is subject to zakat?
How Much Salary is Subject to Zakat?
Friends, you can check whether your salary or income is subject to zakat by following the following provisions based on the MUI Fatwa, Minister of Religious Affairs Regulation (PMA) Number 31 of 2019, and the Sharia Opinion of Dompet Dhuafa.
Nisab and Haul Qiyas from Gold Zakat
The minimum income subject to mandatory zakat is equivalent to the price of 85 grams of pure gold (nisab) over a one-year ownership period (haul). This nisab value is adjusted annually according to the price of gold.
So, if your annual income is equivalent to the price of 85 grams of gold, then you are subject to mandatory zakat. And if you find it difficult to pay zakat on your income once a year, you can also pay zakat on your income once a month after receiving your monthly salary. However, if your monthly income is not equivalent to the value of 85 grams of gold divided by 12, then you are not yet subject to zakat, my friend!
Other Opinions
In general, experts calculate the price of gold based on the highest quality, which is 24 karats. However, several scholars such as Sheikh Dr. Musthafa Al Bugha, Sheikh Dr. Musthafa Al Khin, and Sheikh Ali Asy Syarbaji in the book Al Fiqh Al Manhaji, which is part of the Shafi’i school of thought, have other provisions, namely taking the price of gold.
This is chosen because it considers the interests of the mustahik. The National Zakat Agency (Baznas) as a non-structural government zakat institution also chooses the same opinion considering the unstable value of gold.
The Baznas Chairman’s Decree dated January 7, 2025, stipulates that the nisab for income zakat is 85 grams of gold, using the average gold price over the past year or the lowest price at that time, which is equivalent to IDR 85,685,972 per year or IDR 7,140,498 per month.
If a Muslim has assets that have reached the nisab and has owned them for one year (haul), then he is obliged to pay income zakat of 2.5% of the total amount of his assets. This income zakat can be paid every time he receives his salary or every month, and can also be accumulated in a year or once a year.
Nisab and Haul Qiyas Syabah
Qiyas syabah has been a reference for Dompet Dhuafa since its inception until the government regulation and MUI fatwa were issued. Qiyas syabah itself is a method of determining the law by finding the most similar law as a whole when a new case has no direct equivalent in classical arguments.
In the matter of income zakat, some scholars use qiyas syabah because modern salaries were not known in the time of the Prophet and are similar in some ways to two types of zakat, namely similar to zakat mal because it is in the form of money and similar to agricultural zakat because it is “harvested” regularly every time income is received. Because the similarities are not absolute to either one, scholars choose the law that is considered the closest, resulting in two opinions: it is paid like zakat mal (waiting for nisab and haul) or like agricultural zakat (paid every time income is received).
If following agricultural zakat, the nisab is 653 kg of grain or 524 kg of rice. This means that if you have an income of IDR 7,500,000/month, assuming the price of rice is 14,250/kg, then you are required to pay zakat. The amount of zakat that must be paid is 2.5%, or some argue 5% or 10% of the gross (gross income), such as agricultural zakat. The time for paying zakat is when you receive your salary/wages/bonuses or other income.
Read also: Prayer for Zakat on Income So that Wealth Becomes More Blessed
Why is there zakat on income?
Zakat on income or professional zakat is not known or never mentioned directly in Islamic religious texts (nash) such as the Qur’an and hadith. However, conceptually, income zakat is needed in modern society to achieve social justice. So what is the basis for this?
Some contemporary scholars such as Sheikh Yusuf Al-Qardhawi, Sheikh Wahbah Zuhayli, KH Ma’ruf Amin, and the Indonesian Ulema Council (MUI) support the implementation of income zakat, especially for those with large incomes. The imposition of income zakat is based on:
1. Social Justice
In the time of the Prophet, the main sources of wealth for the community came from agriculture, trade, and animal husbandry. Each of these businesses was subject to zakat. Meanwhile, in the modern era, the main source of income for the community comes from professions (salaried as a professional). And it is almost certain that salaries are greater and more stable than the proceeds from agriculture, trade, or animal husbandry. So, if salaries or income are not subject to zakat, it could lead to social injustice. People with large salaries are not subject to zakat, while farmers or ranchers with uncertain and even small incomes are subject to zakat.
2. Qiyas or Analogy
Scholars analogize or compare income zakat with agricultural zakat (paid at harvest time/upon receiving the proceeds) or gold zakat (considering nisab and haul). If analogized with agricultural zakat, then income zakat is paid immediately after the salary is received. Meanwhile, if analogized with gold zakat, then income zakat requires nisab and haul.
3. Helping the Poor
Allah SWT commands His servants to give zakat to help their fellow human beings who are in need. These people fall into eight categories, one of which is the poor. With the implementation of income zakat, the zakat funds collected will be more optimally used to alleviate poverty and finance the welfare of the people (fi sabilillah).
4. Purifying Wealth
The act of zakat serves to purify the wealth and soul of the giver from stinginess and sin. Why is it called purifying? Because in every sustenance we receive, there is a portion that belongs to others. When that portion is given away, our remaining wealth is cleansed of burdens that do not belong to us. The Qur’an refers to zakat as something that “cleanses and purifies,” because zakat not only removes the rights of others from our wealth, but also cleanses our hearts from stinginess and excessive dependence on material things.
Read also: Zakat on Income, To Whom Should It Be Given?
Income Zakat at Dompet Dhuafa
Friends, now you know whether your salary is subject to zakat or not, right? Alhamdulillah. Zakat is not just an obligation, but also a path to social goodness. Even if your salary is not yet subject to zakat, you can still do good deeds and purify your wealth by giving alms.
You can pay zakat and give alms easily and safely through Dompet Dhuafa. Dompet Dhuafa has been proven for more than 30 years to be trustworthy in managing Ziswaf (zakat, infaq, alms, and waqf). Here, you can also fulfill your Ziswaf obligations easily and practically through digital.dompetdhuafa.org or the Dompet Dhuafa app. Moreover, Dompet Dhuafa focuses on empowering communities to help the needy break free from the cycle of poverty.
