If the deceased has already paid zakat on their wealth in 2023, do the heirs who receive a share of the inheritance (faraid) in 2023 need to pay zakat again on the portion they receive?

Based on the Selangor State Zakat Collection Management System fatwa of 2017: “Wealth obtained by someone is not the result of their own work. It is considered a gift received either from an individual or institution within the current year.” An example of this is inherited property.

However, the obligation to pay zakat depends on whether the inherited property received is in the form of mal zakawi (zakatable assets) such as cash, gold, and the like. Inherited property in the form of non-zakawi assets such as land, houses, vehicles, etc., is not subject to zakat.

Therefore, even if the deceased has paid zakat on their wealth in 2023, once the property is transferred to the heirs, it is considered a gift or received income. Hence, the heirs are obligated to pay zakat on the inherited property.

Reference: Issue 4, Compilation of Syariah Questions Records LZS Mar 2023–Jun 2023, Approved by the LZS Syariah Advisory Committee.