Income assets refer to all types of wages, compensation, payments, or earnings obtained from work or effort carried out, whether regularly or occasionally.
The Word of Allah (SWT):
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 ٱللَّهَ غَنِىٌّ حَمِيدٌ ٢٦٧
“O you who believe, give out (zakat) from the good things you have earned and from what We have produced for you from the earth.”
(Surah Al-Baqarah: Verse 267)
Allah explains that all “good earnings” are subject to zakat. Therefore, for anyone whose profession is salaried work, their income is included as “earnings” that must be given zakat.
The Prophet Muhammad (peace be upon him) said:
“It is an obligation upon every Muslim to give charity (zakat).” They asked, “O Messenger of Allah, what about those who have no wealth?” He replied, “Let him work to earn something for himself, then give charity.” They asked, “What if he cannot find work?” He said, “Help someone who is seeking assistance.” They asked again, “What if he is unable to do that?” He replied, “Then let him do good and refrain from evil, for that is also charity.”
(Hadith narrated by Muslim)
The Prophet Muhammad (peace be upon him) also said:
“Pay the zakat of your wealth.”
(Hadith narrated by At-Tirmizi)
This refers to “Wealth earned by a person as a result of work performed for another party — whether the government, private sector, or an individual — through any form of effort, either physical, intellectual contribution, or both, within an agreed period of time, whether yearly, monthly, weekly, daily, or hourly.” For example:
Any other income earned as a result of employment or work.
This refers to “Wealth received by a person that is not the result of work they performed. It is a form of giving received from individuals or institutions within the same year, in the form of zakatable assets (harta zakawi) that are not fixed assets (al-‘aqar) and are not obligatory maintenance (nafkah wajib).” For example:
This refers to wealth earned by a person from work done independently, without being tied to any employer — in the form of freelance jobs, business services, or professional services. For example:
This refers to Income earned from assets that themselves are not subject to zakat, but generate returns or profit through rental, leasing, or the sale of their produce. For example:
According to the Fatwa of the State of Selangor, essential basic needs that are highly required by a person are exempt from zakat obligations.
The basis of Had al-Kifayah refers to all essential needs that must exist for a person and their dependents, such as a spouse, children, parents, siblings, and others.
The essential needs considered in determining Had al-Kifayah are as follows:
Zakat Selangor Hotline : 1-300-88-4343
Email : maklumbalasaduan@zakatselangor.com.my
