Zakat is an obligatory act of worship in Islam. After a lunar (Hijri) year has passed, Muslims whose wealth equals or exceeds the nisab (minimum threshold) must donate a specified portion (typically 1/40, or 2.5%) of their wealth to eligible recipients.

The nisab is the minimum amount of wealth required for zakat, fitr (fitrana), and Qurbani (sacrifice) to become obligatory. A person whose wealth exceeds their basic needs and debts by this amount is considered financially capable (sahib al-nisab) and must fulfill these obligations.

The nisab values are:

• Gold: 80.18 grams (or the equivalent in cash or trade goods).

• Silver: 595 grams.

• Livestock: 5 camels, 30 cattle, or 40 sheep/goats.

Debts are deducted before calculating zakat.

Zakat is obligatory if all of the following conditions are met:

1. The individual must be:

• Muslim.

• Free (not enslaved).

• Owner of wealth reaching the nisab.

(Hanafi school adds: sane and of mature age.)

2. Wealth Conditions:

• Full ownership.

• Growth potential, i.e., the wealth must be capable of increasing in value.

• Reaching the nisab threshold.

• Exceeds basic needs (hawaic-i asliyya).

• Debt-free (after deducting liabilities).

• One lunar year of possession.

Livestock must be "Sa'ima" (Grazing animals that are fed naturally in open pastures for most of the year.)

They are the essential expenses required for an individual and their dependents to survive, including food, water, housing, clothing, and healthcare. Tools for one’s profession, books for scholars, and household items are also included. While these are general guidelines set by Islamic scholars, what constitutes a basic need can vary based on individual circumstances, time, and societal standards.

• Cash (Gold, silver, and other valuable metals, as well as banknotes used as currency)

• Agricultural produce (storable crops; Hanafis include all harvests)

• Livestock (camels, cattle, and sheep; Hanafis include horses)

• Trade goods (any merchandise for sale)

• Minerals and treasures (metals, oil, etc.)

Most scholars exempt jewelry made of materials other than gold and silver, such as pearls, coral, emeralds, and diamonds. However, there are differing views on gold and silver jewelry.

The majority of scholars consider gold and silver jewelry used for adornment within customary limits, and not for extravagance, to be a basic need and therefore not subject to zakat.

According to the Hanafi school of thought, however, zakat is due regardless of usage.

The definitions of "customary limits" and "extravagance" can vary based on time, economic conditions, and region.

No zakat on the property itself, but rental income is subject to zakat if it meets the nisab and a year passes.

If you deduct your basic needs from the rental income and the remaining amount meets the nisab threshold after a year, then zakat is due. If you spend the money before a year passes, no zakat is due.

Whether or not zakat is due on real estate depends on the intention behind owning it. Real estate held for personal use and not for trade or investment, such as an office, residence, shop, or land for a farm or garden, is not subject to zakat. However, if the real estate is held with the intention of buying and selling it or for investment purposes, then zakat must be paid on it. If the property's value reaches the nisab threshold and a year passes, 2.5% of its market value must be given as zakat. Zakat on investment properties must be calculated based on their current market value each year.

Tools, machinery, and materials necessary for one's art or profession are considered basic needs. Therefore, no zakat is due on them. However, if these tools, materials, and machinery are produced or purchased for trade purposes, then zakat is due on them.

Salary itself is not subject, but savings exceeding the nisab (80.18 grams of gold) for one year require zakat.

Savings for a house that reach the nisab threshold for one year require zakat unless contractually committed (e.g., paid to a contractor). Otherwise, they do not.

1. Intention (niyyah)

2. Transfer of ownership

What Is The Transfer Of Ownership?

It is the transfer of zakat wealth from the giver to the recipient, granting the recipient full ownership and the right to use the wealth as they wish.

Islamic scholars have different views on whether this transfer is a necessary condition for zakat wealth to be valid for investment and sustainable development projects. Some argue that it is not necessary, while the majority believe it is. A third group of scholars has categorized the matter as follows:

• Classes that begin with the Arabic letter "ل": The poor (fuqara), the needy (masakin), zakat collectors (amilun), and those whose hearts are to be reconciled (muallafat al-qulub). For these four categories, absolute transfer of zakat is considered a must.

• Classes that begin with the Arabic letter "فِى": Slaves (riqab), debtors (al-gharimin), those in Allah’s cause (fi sabilillah), and stranded travelers (ibn as-sabil). For these categories, absolute transfer of zakat is not considered a must.

1. The Poor (Fuqara): Those who possess some wealth but an insufficient income to meet their basic needs.

2. The Needy (Masakin): Those who have no wealth or income whatsoever. Scholars note that the definitions of "poor" and "needy" may vary according to historical, regional, and social circumstances, requiring contemporary reinterpretation based on modern living standards.

3. Zakat Collectors (Amilina alayha): All officials involved in the zakat collection and distribution. In the absence of an official, trustworthy body to collect and distribute zakat, today's NGOs and charitable organizations that assist the vulnerable, including orphans, widows, the sick, and the impoverished, are considered to fulfill this role.

4. Those Whose Hearts Are to Be Reconciled (Mu'allafati al-qulub): This includes two groups:

• Non-Muslims who may develop interest in Islam or foster better relations with Muslims through charitable giving

• New Muslims who need support to strengthen their faith and potentially influence their families toward Islam

5. Slaves (Riqab): This category encompasses slaves seeking freedom, indentured servants working toward emancipation (mukatab), and prisoners of war.

6. Debtors (Gharimin): Those burdened by debts they cannot repay from their existing resources.

7. Those in Allah's Cause (Fi sabilillah): A broad category including:

• Those engaged in jihad

• Pilgrims in need

• Students of knowledge

• All activities that elevate the word of Allah (i'layi kalimatillah)

8. Stranded Travelers (Ibn as-sabil): Wayfarers who have exhausted their resources while traveling. Contemporary applications extend this to:

• Refugees forced to flee their homelands

• Disaster victims who have lost their property

• The homeless

Notably, even those who are wealthy in their home countries qualify if they become stranded without means.

• Non-Muslims

• The wealthy

• Able-bodied individuals who can earn but choose not to work

• Those who abandon work to devote themselves to voluntary worship

• Descendants of the Prophet (Sayyids)

• Direct ascendants and descendants of the zakat payer

In Islam, ownership is individually based. Therefore:

If a person possesses wealth reaching the nisab threshold, they must pay zakat, even while living with their father.

Exception: If a father and child pool their earnings and expenses without separating assets, only the person controlling the shared wealth is obligated.

Hanafi School:

No zakat is due on wealth owned by minors or the mentally incapacitated.

However, 'ushr (10% agricultural zakat) must be paid on their farmland produce.

Shafi'i School:

Guardians must pay zakat on behalf of minors or the mentally incapacitated.

Yes, if they qualify as poor (faqir) or needy (miskin). A person cannot give zakat to their direct ascendants (parents or grandparents) or to their direct descendants (children or grandchildren). They also cannot give zakat to anyone for whom they are financially responsible. Since siblings are not among the prohibited recipients, it is permissible to give them zakat.

No. Grandparents cannot give Zakat to grandchildren because:

• They fall under the category of "direct descendants."

• Grandparents already bear financial responsibility for them.

Yes, if they are poor or needy. Step-relatives:

• Are not blood relatives in the prohibited categories

• Are not one's financial dependents

Yes, if they are poor. In-laws:

• Are not direct ascendants/descendants

• Are not one's financial responsibility

Yes, if they are poor. The same rules apply as with other in-laws.

Yes, if they are poor or needy. Foster parents:

• Are not biological parents

• Are not one's financial dependents

Scholars have presented differing opinions on zakat distribution methods:

Equal Distribution View: Zakat should be distributed equally among all eight categories mentioned in the Holy Qur’an 9:60.

Permissible Distribution View: While giving to all categories is preferable, it's not obligatory.

Proportional Distribution View: Amounts may vary based on need and available funds.

Minimum Recipients View: At least three people from each category should receive.

These opinions demonstrate flexibility in zakat distribution according to circumstances.

Zakat may cover medical expenses when:

• The illness is life-threatening

• Treatment is essential for basic functioning

• The patient qualifies as needy (faqir) when unable to afford treatment.

However, Zakat cannot be used for:

• Elective procedures

• Treatments solely improving quality of life (tahsiniyat)

For effective fulfillment:

• Avoid wasting charitable donations.

• Give from personal wealth - not from the property of others.

• Give without expecting anything in return. Remember that sadaqah is a gift from Allah (SWT) and that you are merely an intermediary.

• Give willingly without fear of poverty

• Recognize non-material zakat - knowledge, ideas, and strength should also be shared

• Recipients must use zakat properly, only for essential needs and not for immoral activities

Zakat should only be given to the eight classes specified in Surah At-Tawbah, 9:60. Therefore, the zakat payer is responsible for verifying eligibility. If, after reasonable verification, the zakat is given to a recipient who later proves to be ineligible, the zakat is valid. However, if the zakat payer gives without proper verification, the zakat is invalid and must be given again.

If a zakat payer gives their zakat to the state, a zakat collector, or a similar institution today, their judgment is accepted even if errors occur.

The most important thing when giving zakat is the giver's intention (niyyah). If zakat is not being distributed by the state or a zakat collector, it is better not to declare it as such to the recipient. This helps to avoid hurting the feelings of fellow Muslims and protects their dignity.

It is the minimum amount of wealth that makes zakat obligatory. The threshold varies by asset type.

1- Cash, gold, silver, trade goods, and minerals:

Nisab: 80.18 grams of gold (or equivalent value)

Zakat rate: 2.5%

2- Livestock:

• Small livestock (sheep/goats): 40 animals → 1 sheep as zakat

• Large livestock (cattle/buffalo): 30 animals → 1 two-year-old calf

• Camels: 5 animals → 1 sheep

3- Agricultural produce:

• Nisab: 5 wasq (~653 kg for wheat, varies for other crops)

• Zakat rate:

10% for rain-fed crops

5% for irrigated crops

First, a person must total their assets, including cash, gold, silver, commercial goods, and receivables. Then, they must subtract their basic needs from this total. This calculation is performed if their wealth has reached the nisab threshold and a full lunar year has passed. Debts are subtracted from total assets. For installment debts, only the amount due within the current year is considered. If the remaining wealth meets or exceeds the nisab threshold, 2.5% of this wealth must be given as zakat.

Zakat becomes obligatory when:

• Wealth reaches nisab

• One lunar year has passed

• Payment should be made promptly, without waiting for Ramadan

• Delaying zakat without valid reason is prohibited

As with other religious obligations, it is best to pay zakat in full and on time. However, one may pay their zakat in installments throughout the year. Since death can occur at any time, if one dies before paying their full zakat, they are not absolved of their responsibility. Therefore, one should strive to pay zakat promptly and completely.

According to the Turkish High Board of Religious Affairs, one may pay zakat in person, through an agent, or via a money transfer. What's important is that the zakat reaches the recipient. However, transaction fees must be paid separately and are not deducted from the zakat amount.

For zakat to be obligatory, one's wealth must reach the nisab threshold, and a full lunar year must have passed. If one gives zakat before their wealth reaches the nisab threshold, it is not considered zakat. However, if one's wealth has reached the nisab threshold, one may choose to pay their zakat before the end of the year.

If zakat-eligible wealth is lost or stolen beyond the owner's control, no zakat is due on it. However, if one was obligated to pay zakat in previous years but did not, they must pay for all the missed years if they still possess the wealth. For example, if one missed the zakat for two years but paid for the first year, they would calculate the zakat for the second year based on the remaining amount.

If the zakat for the first year was calculated on 500,000 TL, and 12,500 TL was paid, then the zakat for the second year should be calculated on 487,500 TL (500,000 - 12,500). Failing to pay zakat on time without a valid excuse is a sin. Therefore, when paying zakat for previous years, one should also seek forgiveness from Allah (SWT).

The amount of gold required for zakat debt does not change. That means that one who has 100 grams of gold must give 2.5 grams of that gold as zakat. However, if paying in currency, the value of the gold is calculated at the time the zakat becomes obligatory, and that amount is paid.

There are four categories of receivables:

1- Strong receivables: These include loans and the cost of commercial goods owed to you. If the debtors confirm the debt or if there is clear evidence of it, the creditor must pay zakat on this amount every year.

2- Medium receivables: These are receivables from a non-commercial asset, such as rental income. Zakat is due on this amount for past years, but the obligation to pay zakat only arises once the creditor has collected at least the nisab amount.

3- Weak receivables: These are receivables that do not result from the exchange of goods, such as inheritances, dowries, and blood money. No zakat is due on this amount for past years. Zakat is only due after the amount is collected and one year has passed.

For denied or unlikely-to-be-recovered receivables, the creditor does not have to pay zakat annually. If a seemingly lost receivable is collected later, zakat is only due for the year it was collected, provided that a full year has passed. This is the view of the Hanbali school of thought.

Debts can be divided into two categories:

1- Immediate Debts: These are debts that must be paid immediately. They should be subtracted from the total wealth when calculating zakat.

2- Long-Term Debts: Only deduct the installment for the current year.

• Although taxes and zakat are both obligatory financial payments, they serve different purposes and are subject to different regulations.

• Taxes are collected by the government to cover its expenses and achieve socio-economic goals, while zakat is a religious duty that helps Muslims provide for specific groups.

• Taxes are paid to the state, whereas zakat can be distributed individually.

• Taxes do not provide spiritual benefits, but zakat provides worldly and spiritual benefits.

• Taxes can change based on government policy, but the rules of zakat are fixed. Additionally, zakat is only collected from wealthy Muslims, while taxes are paid by all citizens. Therefore, taxes do not substitute for Zakat.

First, a merchant must calculate their total assets, including cash on hand, goods for sale, and collectible receivables. Then, they subtract their debts and any receivables that are unlikely to be collected. If the remaining amount equals or exceeds 80.18 grams of gold, 2.5% of this wealth must be given as zakat.

The following should be considered in this calculation:

• The zakat calculation for commercial goods should be based on their market value or selling price, not their purchase price.

• All goods in the merchant's possession must be included in the calculation, regardless of whether the business had a profit or loss that year.

• Real estate used for business purposes, such as the shop itself, is not included. Similarly, fixtures such as shelves, cupboards, and business vehicles are not included. Only commercial goods within the business are included.

Commercial goods are products that are bought and sold for the purpose of generating a profit, excluding money. Products not intended for sale are not considered commercial goods. Zakat on commercial goods can be given in cash, based on the goods' value, or in the form of the goods themselves. For example, a fabric merchant can give zakat in the form of cash or fabric. Consider the needs of the poor, needy, and other eligible recipients.

Zakat on livestock can be given in the form of the animals themselves or in cash, based on their value. Consider the needs of the poor, needy, and other eligible recipients.

Religious sacrifices performed on Eid al-Adha (Udhiyya), as well as voluntary sacrifices made for adaq or aqiqah, cannot be funded with zakat money.

However, it is permissible to help the poor by purchasing an animal with zakat funds and distributing the meat. According to the Hanafi school of thought, which emphasizes the monetary aspect of religious offerings, zakat wealth may be given as meat from a sacrificed animal, provided that full ownership is transferred to the poor.

When a person buys shares in a company, they become a partner in its assets, such as buildings, machinery, and equipment, proportionate to their shares. In this case, the shareholder also shares in the company's profits and losses.

• If the shares were purchased for the purpose of trade, they are considered commercial goods. Zakat is calculated based on the market value of the shares. If the value of the shares or company stake exceeds the nisab threshold, 2.5% of its value must be paid as zakat at the end of the year.

• If a person holds shares to receive dividends and has other assets, the total value of their assets, including the shares, is considered. If the total value meets or exceeds the nisab threshold, the person is obligated to pay zakat on 2.5% of their total wealth.

When calculating zakat for industrial companies, fixed assets such as machinery, tools, and buildings are excluded. Zakat is calculated based on a company's current assets, including semi-finished and finished goods, raw materials, cash, and checks. This calculation is made after deducting expenses for materials, labor, production, marketing, management, and finance. Finally, 2.5% of the net profit is given as zakat.

Yes, zakat is required for agricultural products, including wheat, tea, beets, potatoes, and tomatoes. A full year does not need to pass on the crops. The tithe (ushr) must be paid for each harvest, regardless of how many occur in a year.

The nisab for agricultural products is five wasq, which is approximately 653 kilograms. Therefore, a farmer who harvests more than 600 kg must pay the ushr. If the land is naturally irrigated, the ushr rate is 10%. If the land is artificially irrigated and the farmer pays for it, the ushr rate is 5% (1/20).

If the product is naturally irrigated, an ushr of 10% should be given. However, under modern farming conditions, if additional expenses like pesticides and fertilizer are used to increase the yield, an ushr of 5% can be given from the total harvest, without considering the expenses.

In Türkiye, this situation falls into three categories:

Renting the land for a fixed fee (Ijara): In this case, the landowner receives a fixed fee, but no share of the produce. The tenant is responsible for paying the ushr because it is due on the produce, not the land. Since the tenant receives all the produce, they are responsible for the ushr.

Sharecropping: In this practice, the landowner does not receive a fixed fee.

Instead, the produce is shared between the landowner and the tenant based on a prearranged agreement. In this case, both the landowner and the tenant must pay the ushr based on their respective shares of the produce, provided that their shares reach the nisab threshold.

Lending the land for free: This is a charitable act encouraged by Islam, often done for relatives or the poor. In this case, the tithe is the responsibility of the person using the land. The landowner has no obligation.