INCOME ZAKAT via FORKOM JERMAN e.V.

Zakat Calculation Tool: Zakat Calculator

(for Indonesian language click here)
Income Zakat, also known as Professional Zakat or Earnings Zakat, is a type of Zakat Mal (wealth zakat) that must be paid on wealth obtained from regular income or earnings from lawful (Sharia-compliant) work.

The nisab (minimum threshold) for income zakat is equivalent to 85 grams of gold per year, and the zakat rate is 2.5%.

A fatwa by the Indonesian Council of Ulama (MUI) states that income includes all forms of earnings, such as salaries, honorariums, wages, service fees, and other lawful sources of income. This includes both:

• Fixed income, such as that received by government officials, employees, and workers; and

• Non-fixed income, such as that earned by doctors, lawyers, consultants, and other freelancers.

In practice, income zakat may be paid monthly, with a monthly nisab equivalent to one-twelfth of 85 grams of gold (based on the gold buyback price on the day the zakat is paid). The applicable zakat rate remains 2.5%.

If monthly income exceeds the monthly nisab, then zakat must be paid at 2.5% of the income.

There are various professions with fixed and variable income streams, where earnings may fluctuate from month to month. If monthly income does not reach the nisab, then annual income must be accumulated and calculated. If the net annual income meets or exceeds the nisab, zakat must be paid accordingly.

Income Zakat Nisab: 85 grams of gold
Zakat Rate: 2.5%
Haul (Eligibility Period): 1 year

How to Calculate Income Zakat

Manual Formula:

2.5% × Total Monthly Income

Example:

If the current gold price is IDR 800,000 per gram, then the annual nisab for income zakat is IDR 68,000,000.

Mr. Fulan earns IDR 10,000,000 per month, or IDR 120,000,000 per year. This means his income exceeds the nisab and he is obligated to pay zakat.

Therefore, Mr. Fulan’s zakat obligation is IDR 250,000 per month.

Who Are Eligible to Receive Zakat?

There are eight categories of zakat recipients, as mentioned in the Qur’an, Surah At-Tawbah (9:60):

“Zakat expenditures are only for the poor, the needy, those employed to collect [zakat], those whose hearts are to be reconciled (new converts), for freeing captives, for those in debt, for the cause of Allah, and for the stranded traveler — an obligation from Allah. And Allah is All-Knowing and All-Wise.” (Qur’an 9:60)

1. The Poor (Fakir) – Those who have no source of income at all due to severe hardship, such as illness.

2. The Needy (Miskin) – Those who have a source of income, but it is insufficient to meet their daily needs.

3. Riqab – Enslaved persons seeking freedom.

4. Gharim (Debtors) – Those who are in debt and unable to repay it.

5. Muallaf (New Converts) – Those who have recently embraced Islam and require support to strengthen their faith and solidarity.

6. Fi Sabilillah – Those striving in the cause of Allah.

7. Ibn Sabil – Travelers who are stranded or lack provisions during a journey.

8. Amil – Those appointed to collect and distribute zakat.