Professional zakat is intended for professionals or workers who have income that has reached the nisab. Nisab itself is the lowest limit that has been determined by sharia which is used as a guideline in determining the obligation to pay zakat on income. For workers who get a monthly salary every month and especially if we are a Muslim, it is a requirement for us to pay income zakat. However, what are the terms and conditions of this income zakat?
Let’s discuss the Shari’ah basis, terms and conditions such as nishab and haul of income zakat and how to calculate income zakat.
The Shari’ah argument of income zakat refers to Allah’s command in the Al-Quran and also the fatwa issued by MUI No. 3 Year 2003 related to Zakat on Income/Income and Services.
يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوٓا۟ أَنفِقُوا۟ مِن طَيِّبَٰتِ مَا كَسَبْتُمْ وَمِمَّآ أَخْرَجْنَا لَكُم مِّنَ ٱلْأَرْضِ ۖ وَلَا تَيَمَّمُوا۟ ٱلْخَبِيثَ مِنْهُ
تُنفِقُونَ وَلَسْتُم بِـَٔاخِذِيهِ إِلَّآ أَن تُغْمِضُوا۟ فِيهِ ۚ وَٱعْلَمُوٓا۟ أَنَّ ٱلَّهَ غَنِىٌّ حَمِيدٌ
“O you who believe, spend (in the cause of Allah) some of what you have earned and some of what We bring forth from the earth for you.” (QS. Al-Baqarah: 267).
خُذْ مِنْ أَمْوَٰلِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصََلِّ عَلَيْهِمْ ۖ إِنَّ صَلَوٰتَكَ سَكَنٌ لَّهُمْ ۗ وَٱلَّهُ سَمِيعٌ عَلِيمٌ
“Take zakat from some of their wealth, with which you purify and purify them, and pray for them. Verily, your supplication will give them peace of mind, and Allah is All-Hearing, All-Knowing.” (QS. At-Taubah: 103).
With the following conditions:
1. Income
Income such as salaries, honorariums, wages, services, and others obtained by lawful means, whether routine such as state officials, employees or employees, or non-routine such as doctors, lawyers, consultants, and the like, as well as income obtained from other free work.
2. Ruling on Issuing
All forms of halal income are subject to zakaah provided they have reached the nishab in one year, which is equal to 85 grams of gold.
3. Rate of Zakat
Nisab itself is the lowest limit that has been determined by Shariah which is used as a guideline in determining the obligation to pay zakat on income. The rate of income zakat is 2.5% of our income.
Zakat on Income/Income SK Chairman of BAZNAS Number 13 Year 2025
1. Nisab Zakat
Nisab of zakat on income and services in 2025: = 85 gr of gold = IDR 85,685,972.00/year = IDR 7,140,498.00/month
2. Rate of Zakat
The rate of income tax is 2.5%.
3. Zakat on institutions
Zakat on income and services is payable when income and services are received and paid through an authorized zakat amil. By paying zakat on income through an official zakat amil, it not only helps fulfill a religious obligation, but also contributes to realizing social welfare and increasing benefits for those entitled to receive zakat (mustahik).
Practical Example of Calculating Zakat on the Income of an Employee in a Government Institution
Receive a monthly salary with the following details:
The basic salary is Rp. 7,200,000 and Rp. 150,000 monthly allowance and Rp. 100,000 monthly additional salary, Rp. 50,000 monthly work compensation and he also received Rp. 2,000,000 incentive money in July. The deductions taken from him are as follows: 10% employee deductions for insurance and pension Rp. 20,000 tax every month and 20 days deducted from his basic salary as an administrative penalty in March. The question: How much zakat should he pay each month?
Answer:
1. Because the nisab is Rp7,140,498.00/month.
2. Since the time for paying zakaah is when the income is earned, and that happens every month, the zakaah is also calculated on a monthly basis. And because there are changes in his income, we will determine his zakaah on the months in which the changes occur separately.
Answer: Time period throughout the year except March and July. His total income each month (salary, incentives, additional salary, compensation)= Rp. 10,200,000 Deducted: 10% insurance and pension = Rp. 1,020,000 Tax = Rp. 200,000 = Rp. 1,220,000 Net salary Rp. 8,980,000 Since the amount exceeds the monthly nisab, he is subject to zakat. And the zakat that he is obliged to pay every month is = Rp. 8,980,000 x 25/100 = Rp. 224,500.
Thus, income zakat is an obligation for every Muslim who has a halal income and has reached the specified nisab. Based on sharia provisions and applicable regulations, this zakat must be issued at 2.5% of the net income received. The calculation of income zakat is done periodically, either monthly or annually, according to the time of receipt of income. Therefore, it is important for every individual to understand the procedures for calculating and paying income zakat so that they can pay it correctly and on time.
Also Read: Is Hidayah Awaited or Sought?
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References:
Center for Strategic Studies of the National Amil Zakat Agency. (2017). Practical guide to calculating zakat assets: Includes fiqh basis & application examples of zakat assets (livestock, agriculture, trade and profession). National Amil Zakat Agency (BAZNAS).
Center for Strategic Studies of the National Amil Zakat Agency. (2018). Fiqh of corporate zakat. National Amil Zakat Agency (BAZNAS).
Fatwa of the Indonesian Ulema Council No. 3 of 2003 on Zakat on Income
Second Amendment to the Regulation of the Minister of Religious Affairs Number 52 of 2014 concerning Conditions and Procedures for Calculating Zakat Mal and Zakat Fitrah as well as the Utilization of Zakat for Productive Enterprises.
