Zakat on income or professional zakat has become a topic that is increasingly discussed as people’s work patterns evolve. In classical times, work mainly took the form of trading, farming, or animal husbandry, whereas now income comes from monthly salaries, project fees, commissions, freelance fees, royalties, or creative income. Therefore, there is a need to understand how zakat is applied to these types of income.
In general, income zakat is zakat that is paid from every halal income that a person receives through their work. Contemporary scholars are trying to formulate provisions that are in line with modern conditions so that the sharia remains easy to practice without deviating from the foundations of fiqh.
Opinions of Scholars who Require Income Zakat
Some contemporary scholars, such as Yusuf al-Qaradhawi and the official fatwa of the Indonesian Ulema Council, argue that income zakat is obligatory. They base their opinion on verse 267 of Surah Al-Baqarah, which commands Muslims to spend part of their good earnings. This verse is understood in a general sense so that all forms of income, including salaries, are included in its scope.
This group compares income zakat to agricultural zakat or zakat mal. Income received is considered equivalent to harvest, which is income that comes in directly. Therefore, zakat can be paid immediately without waiting for one year. The amount of zakat remains at 2.5 percent, provided that the income reaches the nishab equivalent to 85 grams of gold when calculated annually or proportionally per month.
This view is considered more relevant to current economic conditions because people’s income is regular and routine. In addition, zakat paid periodically helps the sustainability of social programs that require consistent support.
Opinions of Scholars Who Do Not Require Zakat on Income
Some classical scholars from the Maliki, Shafi’i, and Hambali schools of thought argue that there is no specific zakat for work income. They argue that during the time of the Prophet, there were no provisions stipulating zakat on salaries or professional income. Therefore, zakat is only obligatory when the wealth is stored for a full year and the amount reaches the nishab.
Read also: How Much is Income Zakat? Find Out the Calculation Here
In this view, it is not the income that is subject to zakat, but the accumulated wealth. If someone receives a monthly salary but spends all of it on basic necessities, then they are not subject to zakat. However, if their income is stored for one year and reaches the nishab threshold, then 2.5 percent zakat mal is imposed.
This opinion emphasizes the principle of prudence so as not to add new obligations without a clear basis in the text. They acknowledge that zakat is very important, but establishing a new type of zakat must be based on strong evidence.
Practice in Indonesia and the Selected Fiqh Approach
In Indonesia, the MUI fatwa is the main reference. The fatwa stipulates that zakat on income must be paid if the amount of income has reached the nishab. Therefore, many zakat institutions, including Dompet Dhuafa, use this view to help the community pay zakat more easily and regularly.
This fatwa makes it easier for people who are accustomed to receiving monthly income and want to maintain the blessings of their wealth without waiting until the end of the year to calculate the haul.
Several important points that are often referred to by the community are as follows.
- First, income zakat is the result of contemporary scholars’ ijtihad to respond to modern needs.
- Second, differences of opinion arise regarding the method of paying zakat, namely whether it should be paid monthly or after one year.
- Third, the amount of zakat remains at 2.5 percent, provided that the income or savings reaches the nishab.
- Fourth, Muslims are allowed to follow any opinion as long as it has a clear basis and is not based on whims.
How to Calculate Income Zakat
In practice, there are two common ways to calculate income zakat. The first method is monthly calculation. If the monthly income reaches or exceeds the nishab value that has been proportioned per month, then a person can pay 2.5 percent zakat from the total income for that month.
The second method is annual calculation. Income is collected, saved, and then recalculated after one year. If the total savings reach the annual nishab equivalent to 85 grams of gold, then 2.5 percent zakat mal is paid. Both methods are valid and can be chosen according to one’s beliefs.
Why Income Zakat is Relevant Today
Modern societies face different economic challenges than in the past. Social inequality is increasing, education and health costs are higher, and many families need support to survive and thrive. Zakat on income is a very important form of charity because it can create equality, reduce the burden on the poor, and strengthen social resilience.
On the other hand, zakat on income helps those who pay zakat to maintain the blessings of their income. Wealth that has been paid zakat on is believed to be cleaner, more beneficial, and bring peace of mind to its owner.
To ensure that zakat is distributed to those who are truly in need, Muslims can entrust it to transparent and professional institutions such as Dompet Dhuafa. Since its establishment in 1993, Dompet Dhuafa has managed zakat, infaq, and waqf through education, health, economic, social, and humanitarian programs that have a long-term impact. Distributing zakat through a trusted institution helps ensure that the wealth truly brings widespread benefits to the community.
The discussion about income zakat presents two equally valid views from scholars. Some require zakat to be paid upon receiving income, while others require it to be paid after it has been held for one year. All of these opinions are part of Islamic intellectual wealth. The most important thing is to practice zakat based on knowledge, not merely personal convenience or following one’s desires.
As long as a person follows the opinion of a competent scholar and understands the reasoning behind it, their choice is respected. For anyone who wants to pay income zakat easily and provide real benefits to others, Dompet Dhuafa can be a trusted partner.
