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June 26, 2026

Zakat Jurisprudence of Individuals

Contents

Introduction

1. Zakat

  1. 1.1. Definition of Zakat

  2. 1.2. Zakat Hukm (Ruling)

  3. 1.3. Purpose of Zakat

2. Conditions for Zakat

  1. 2.1. Zakat Conditions for a Zakat Payer

    1. 2.1.1. First Condition: Islam

    2. 2.1.2. Zakat Payer Does Not Have to Be Mature and Sane

  2. 2.2. Zakat Conditions for Wealth

    1. 2.2.1. First Condition: Wealth Must Be from Zakat Money

      1. 2.2.1.1. Wealth Falling Under Two Zakatable Categories

    2. 2.2.3. Second Condition: Absolute Ownership

    3. 2.2.4. Third Condition: Reaching the Quorum

    4. 2.2.5. Fourth Condition: Elapse of a Full Lunar Year (Hawl)

      1. 2.2.5.1. Zakat for Acquired Wealth

3. Zakat Categories

  1. 3.1. Zakat on Cash

  2. 3.1.1. Zakat on Cash

  3. 3.2. Zakat on Gold and Silver

    1. 3.2.2. Zakat on Jewelry Intended for Use or Lending

    2. 3.2.3. Zakat on Precious Stones

  4. 3.3. Zakat on Salaries

  5. 3.4. Zakat on Debts

  6. 3.5. Zakat on Trade Offers

    1. 3.5.1. Conditions for Zakat Obligation in Trade Offers

    2. 3.5.2. Estimating the Trade Offers and Paying Its Zakat

  7. 3.6. Zakat on Stocks

  8. 3.7. Zakat on Sukuk

  9. 3.8. Zakat on Properties

    1. 3.8.1. Zakat on Real Estate Contributions

  10. 3.9. Zakat on Investment Funds

4. Payment of Zakat

  1. 4.1. Deputization in Paying Zakat

  2. 4.2. Time of Zakat Payment

  3. 4.3. Permissible Excuses for Delaying the Payment of Zakat

  4. 4.4. Zakat Payment in Advance

5. Zakat Spending

Introduction

In the Name of Allah, the Most Merciful

Praise be to Allah, Lord of the worlds, and may Allah’s blessings and peace be upon our Prophet Muhammad, his family and all his companions.

The Zakat, Tax and Customs Authority (ZATCA) intends to raise awareness on and promote voluntary compliance to Zakat among other key objectives.

In its compliance to create a balanced and integrated Zakat environment, ZATCA has created ZAKATY Platform that provides individuals with the option to pay their Zakat easily through the electronic payment channels to deliver it directly to beneficiaries who are registered for Social Insurance.

These Guidelines are a compilation of the key religious rulings on individual Zakat as associated with ZAKATY Platform. They are developed as per the Permanent Committee for Scholarly Research and Ifta (the “Committee”).

Zakat

Definition of Zakat

The Arabic term Zakat linguistically refers to several connotations: Purity, growth, blessing, and praise.

According to Sharia laws, Zakat means: The act of worship to Allah Almighty by allotting a compulsory portion of a sum of money that meets certain characteristics for a specific type of beneficiaries.