Zakat fitrah and zakat mal are both obligatory acts of zakat for every Muslim. The difference is that zakat fitrah must be paid by all Muslims every Ramadan. Meanwhile, mal zakat must be paid by Muslims who have assets that have reached the nisab and haul. There are also differences in how to calculate zakat fitrah and zakat mal. How are they different? Check out the following explanation.
How to Calculate Zakat Fitrah and Zakat Mal
Zakat fitrah and zakat mal have significant differences. Zakat al-fitr is obligatory on all Muslims who are alive during the month of Ramadan, even if they are a newborn baby. In addition, zakat al-fitr must also be paid with staple foods such as rice, wheat, corn, and so on. On the other hand, zakat fitrah can also be paid with money, but there are still many differences of opinion. You can read more about it in the article The Law of Paying Zakat Fitrah with Money According to the Scholars.
On the other hand, zakat mal is obligatory only for Muslims who have reached the age of puberty and have assets that meet the nisab for the business they run. The amount of zakat mal is also different, depending on the type of business. Further explanation on this matter can be seen in the next point.
Terms of Zakat Fitrah and Zakat Mal
The requirements for zakat fitrah and zakat mal are also different according to Islamic law, including:
Requirements for zakat fitrah
- Being Muslim
- Living during the month of Ramadan
- Has an excess of basic needs for the night and Eid al-Fitr
Conditions of zakat mal
- Owned in full
- Obtained by lawful means
- Enough nisab
- Has reached haul
Read also: The Law of Paying Zakat Online, What is the Sharia-compliant Method?
How to Calculate Zakat Mal
Before learning more about how to calculate zakat mal, we first need to know what zakat mal is. In Indonesian, the word mal is derived from the Arabic word maal. Maal means treasure or wealth, everything that humans want to be able to store and own.
Meanwhile, according to Islam, mal is something that can or can be owned, used, and utilized according to human needs. This means that the definition of zakat mal is zakat imposed on all types of assets that are not contrary to religious provisions in terms of substance or method of acquisition. Things that are included in the mal count include income from professions, trade assets, mining goods, money deposits, gold, and so on.
Zakat mal is also divided into nine parts, namely 1) gold, silver, and other precious metals; 2) money and other securities; 3) commerce; 4) agriculture, plantations, and forestry; 5) livestock and fisheries; 6) mining; 7) industry; 8) income and services; and 9) rikaz (found property). All of these zakat mal have their own calculations related to the nisab.
- Zakat on Gold, Silver, and Other Precious Metals
- Gold
The nisab of gold zakat is 85 grams of gold. If you have gold savings whose value has reached 85 grams or more, then you are obliged to pay zakat on the gold as much as 2.5 percent. For example, Ani has 90 grams of gold which is equivalent to IDR 117 million. This amount has reached the nisab. If it has reached the haul, then Ani is obliged to pay zakat on her gold in the amount of 2.5 percent or IDR 2,925,000. - Silver
The nisab of silver zakat is 595 grams of silver and the amount of zakat that must be paid is 2.5 percent. For example, Ani has a stash of 600 grams of silver, which is equivalent to Rp9.5 million. This amount has reached the nisab of silver zakat. If it has reached the haul, then Ani is obliged to pay her silver zakat in the amount of 2.5 percent or Rp237,500. - Precious Metals
The nisab of zakat on other precious metals is equal to the nisab of zakat on gold, which is 85 grams of gold. The amount of zakat paid is also the same, which is 2.5 percent after reaching the haul.
Zakat on Money and Other Securities
- Money
The minimum threshold for zakaah on money is 85 grams of gold. Once it reaches the due date, the zakat must be paid at the rate of 2.5 percent of the total amount of money owned. - Securities
The minimum threshold for zakaah on securities is 85 grams of gold. Once the due date has been reached, the zakat must be paid at the rate of 2.5 percent of the amount of securities owned.
Zakat on Trade/Merchandise
The minimum threshold for trade zakat is 85 grams of gold. The amount of zakat that must be issued from the ownership of commercial assets when it has reached haul is 2.5 percent of the amount of assets owned.
Commercial assets subject to zakat are calculated from Current Assets minus Short-Term Liabilities. The calculation is done as follows:
- Calculate the current assets owned by the business entity at the time of haul.
- Calculating the short-term liabilities that must be paid by the business entity at the time of haul.
- Calculating the difference between current assets and short-term liabilities.
- If the difference has reached the nisab, it is obligatory to pay zakat on commerce or trade.
Zakat on Agriculture, Plantation, and Forestry
The threshold for zakat on agriculture, plantations and forestry is 653 kilograms of grain. The amount of zakat on agriculture, plantations, and forestry is 10 percent, if using rainfed system, or 5 percent, if using irrigation system and other treatments.
If the harvest obtained exceeds the nisab, the amount of zakat that must be paid is 10 percent for rainfed systems or 5 percent for irrigation and other maintenance systems.
Unlike other zakat, zakat on agriculture, plantation, and forestry is paid at the time of harvest. It is recommended to distribute zakat through an official amil zakat, so that the distribution is more measurable and clear.
Read also: Definition of Zakat, Terms, and Types According to Islam
Zakat on Livestock and Fisheries
Zakat on livestock is imposed on livestock that are grazed in public grazing areas. If livestock are kept in cages, this is categorized as zakat on commerce, not zakat on livestock.
Zakatable livestock include camels, cows/herds, horses, and goats. The nisab and rate of livestock zakat can be seen further in the following Minister of Religious Affairs Regulation, according to the type of livestock.
Meanwhile, fisheries zakat that is subject to zakat includes the cultivation and catch of fish. The nisab for fisheries zakat is 85 grams of gold. The amount of zakat that must be paid is 2.5 percent and is paid at the time of harvest.
Zakat on Mining
The nisab of mining zakat is 85 grams of gold. The amount of zakat that must be issued if it has reached the nisab and haul is 2.5 percent. This zakat is imposed on the proceeds of mining.
Zakat on Industry
The nisab of zakat on businesses engaged in the production of goods or industrial zakat is 85 grams of gold. Industrial zakat must be issued when it has reached the nisab and haul, the rate that must be issued is 2.5 percent. The calculation of industrial zakat includes the calculation of commercial zakat.
Zakat on Income and Services
The nisab of income zakat or professional zakat is 653 kg of grain or 524 kg of rice or equivalent to Rp7,000,000. Zakat on income can be paid when the income is received, so there is no need to wait for haul. The rate that must be paid on zakat on income is 2.5 percent.
Zakat Rikaz
Zakat on rikaz or found property does not require a nisab. All rikaz or found treasures are subject to zakat in the amount of one-fifth or 20 percent of the amount. Zakat on rikaz can be paid immediately when rikaz is received.
How to Calculate Zakat Fitrah
Unlike zakat mal, zakat fitrah is paid in the form of staple foods such as rice, wheat, corn, cassava, and so on. Calculating zakat fitrah is not as complicated as calculating zakat mal. The amount of zakat fitrah is 2.5 kilograms or 3.5 liters of staple food for one person.
The quality of rice or staple food as intended must be in accordance with the quality of rice or staple food consumed daily by the zakat giver. Zakat fitrah is paid and distributed to mustahik in the month of Ramadan. The time frame is from the beginning of Ramadan until the morning before the Eid prayer.
As much as possible, zakat fitrah and zakat mal should be channeled to a trusted and proven amil zakat institution. You can also distribute zakat fitrah and zakat malal through Dompet Dhuafa. Before paying it, you can first calculate the amount of zakat in the Zakat Calculator. Let’s pay your zakat! (RQA)
