Income Zakat: Explanation and Calculation

Zakat, as one of the pillars of Islam, upholds social justice and purifies the wealth of Muslims. Along with the passage of time, the concept of zakat profesi (income zakat) has emerged, aligning with the dynamics of modern occupations.

In the past, zakat was primarily associated with agricultural produce, trade, gold, or zakat al-fitr. Today, scholars view professional income as a form of productive and continuously increasing wealth, and therefore, it should also be subject to zakat in order to cleanse it and redistribute it to the need.

Lukmanul Hakim, Lc., M.H., Head of the Islamic Economic Laws Department at Universitas Muhammadiyah Surakarta (UMS), stated that the application of income zakat is based on the principle that any productive wealth which reaches the nisab (minimum threshold) and fulfills the haul (time requirement) must be subject to zakat.

“Income zakat is not explicitly mentioned in the Qur’an or hadith,” Lukman explained. “Its ruling is the result of ijtihad by contemporary scholars, who have drawn an analogy (qiyas) between professional income and agricultural yield or trade profits.” said Lukman during an online interview (29/8/2025).

Lukman emphasized that the concept of income zakat, arises from the principle of fairness. In practice, for instance, a farmer who harvests at least 524 kilograms of rice is already required to pay zakat of 5–10 percent.

"It would be unjust if professions whose income is far above that of farmers were exempt from the obligation to pay zakat on their earnings,” added the graduate of Al-Azhar University in Cairo, Egypt,

The legal foundation for income zakat is drawn from general Qur’anic injunctions regarding zakat, including Surah Al-Baqarah (267), which commands believers to spend from their good possessions; Surah At-Taubah (103), which calls for zakat to be taken from wealth; and Surah Adh-Dhariyat (19), which affirms the rights of others within a Muslim’s wealth.

So, how is income zakat calculated? According to Lukman, scholars generally apply two main approaches:

Analogy with Agricultural Zakat

• The nisab is equated with agricultural produce: equivalent to 524 kilograms of rice or 653 kilograms of unhusked grain.
• The zakat rate is 2.5%.
• Payment can be made each time one receives a salary, similar to zakat on harvests.

Analogy with Gold and Silver Zakat

• The nisab is set at the equivalent of 85 grams of gold.
• The zakat rate is 2.5%.
• Payment is made annually, once the net accumulated income over the course of a haul (one lunar year) reaches the threshold.

The payment of income zakat is designed to be simple and flexible for muzakki (Muslims obliged to pay zakat). Lukman explained two main methods of payment:

• Monthly payments: The muzakki calculates 2.5 percent of gross or net monthly income. This method is straightforward and allows zakat distribution to reach recipients more quickly.
• Annual payments: The muzakki accumulates a full year’s income. If the total net income reaches the nisab equivalent to 85 grams of gold, zakat of 2.5 percent is paid in a lump sum.

“Both methods are valid,” Lukman noted, “but monthly payments are preferable, assuming annual income will eventually reach the nisab. This way, zakat distribution can be felt more quickly by the asnaf (the rightful recipients)." For example, under the monthly method, if an employee earns Rp10 million per month, the income zakat owed would be Rp250,000 (2.5% × Rp10 million).

Asnaf zakat yang berjumlah delapan golongan sebagaimana ditentukan dalam Qur’an Surah At-Taubah ayat 60 (fakir, miskin, amil, mualaf, riqab atau budak, gharimin atau orang yang tak mampu melunasi hutang, fisabilillah atau orang berjihad, dan ibnu sabil atau musafir) dapat menerima penyaluran zakat profesi. Baik melalui lembaga amil zakat resmi seperti Lazismu maupun secara langsung.

Read more: The Eight Asnaf Categories Entitled to Zakat Fitrah

income zakat, Lukman emphasized, does not only support basic needs for underprivileged communities but also helps sustain da’wah, education, and the broader struggle for upholding truth. “Through income zakat, our earnings become more blessed. Zakat purifies wealth and serves as a means of helping others,” he said.

This awareness, Lukman added, is crucial since many modern Muslims with regular salaries often neglect their obligation to pay zakat. Yet, income zakat can serve as a tangible solution to narrowing the gap of social inequality while ensuring one’s wealth remains both lawful and beneficial.

Writer: Genis Dwi Gustati

Translator: Farizal Luqman Majid

Editor: Al Habiib Josy Asheva