Income zakat is often a topic that raises many questions. Many people are still unsure whether their income is already subject to zakat, how to calculate it, and when the right time is to pay it according to Islamic law.
It is important to remember that paying income zakat is not the same as paying zakat fitrah. If you are still confused or want to be certain about your obligation to pay this zakat, read the following discussion for a clear, practical, and easy-to-understand explanation.
Nisab of Income Zakat
Income zakat is zakat that must be paid from earnings obtained through lawful work, professions, or skills, such as employee salaries, professional fees, service wages, bonuses, and business income. Income zakat is taken from wealth owned at the time the income is received by someone who has fulfilled the conditions of zakat obligation. This means the obligation arises when the income is fully owned and comes from lawful sources.
In practice, a person is considered obligated to pay income zakat when their total income has reached the nisab, which is analogized to the nisab of gold, namely 20 dinars or equivalent to approximately 85 grams of gold. This determination is not based on a specific textual evidence that explicitly mentions professional zakat, but on authentic hadith regarding zakat on gold.
The Prophet Muhammad ﷺ said:
“There is no zakat on gold until you have twenty dinars. When you have twenty dinars and one year has passed, then half a dinar is due as zakat.” (HR. Abu Dawud)
From this hadith, scholars established that the nisab of gold is 20 dinars, equivalent to approximately 85 grams of gold, and this has been used by some contemporary scholars as a reference in determining the nisab of income zakat through the method of qiyas (analogy).
In Indonesia, the nisab of income zakat is administratively determined by BAZNAS. Based on the Decree of the Chairman of BAZNAS Number 13 of 2025 concerning the Value of the Nisab of Income and Service Zakat, the nisab for income zakat in 2025 is set at the value of 85 grams of gold, equivalent to approximately IDR 229,500,000 per year (with a gold price of IDR 2,700,000 per gram).
Requirements for Income Zakat
Not everyone who earns income is obliged to pay zakat; only those who meet certain conditions are required to do so. The requirements for income zakat according to Islamic law include:
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Being Muslim.
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Being free, meaning not in a state of slavery.
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Having full ownership of the wealth, meaning the assets are under one’s full control and not owned by others.
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Reaching the nisab, equivalent to approximately 85 grams of gold in one year, after deducting obligations such as debts.
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Reaching the haul, meaning the wealth has been owned for one year, or is paid monthly according to applicable provisions.
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Being mature and of sound mind, so as to understand the obligation and responsibility of paying zakat.
How to Calculate Income Zakat
Income zakat is generally calculated by analogizing income to zakat on gold and silver, both in terms of nisab and rate. According to fiqh provisions, the nisab of gold is 20 dinars or equivalent to approximately 85 grams of pure gold, with a zakat rate of 2.5%. Therefore, if a person’s total net income in one year reaches or exceeds the value equivalent to 85 grams of gold, they are required to pay zakat amounting to 2.5% of that wealth. This basis is taken from authentic hadith regarding zakat on gold and silver, and then applied to modern assets such as money, savings, and income through the method of qiyas.
In practice, the calculation of income zakat is done by summing all income within a certain period, ensuring it has exceeded the nisab equivalent to 85 grams of gold, and then multiplying the total by 2.5%. This approach is in line with the provisions of zakat on other forms of wealth such as trade and savings, which are also analogized to gold and silver. However, it should be understood that income zakat remains an area of ijtihad, so there are differences of opinion among scholars regarding its legal basis, the time of payment, and the calculation method.
Comparison Table
Type of Wealth
| Type of Wealth | Nisab | Zakat Rate | Basis / Reference |
|---|---|---|---|
| Gold | 85 grams of pure gold | 2.5% | HR. Abu Dawud |
| Silver | 595 grams of pure silver | 2.5% | HR. Bukhari |
| Money / Savings | Equivalent to 85 grams of gold | 2.5% | Qiyas to gold |
| Agriculture | 5 wasaq (±653 kg of unhusked rice) | 5% (irrigated) / 10% (rain-fed) | HR. Bukhari |
| Trade | Equivalent to 85 grams of gold | 2.5% | Qiyas to gold |
Disclaimer: This information is prepared based on general references of fiqh zakat and analogy to zakat on gold as shown in the table. For a more precise legal determination according to personal circumstances and school of thought, it is highly recommended to consult a qualified ustaz or scholar.
Paying income zakat is an important part of a Muslim’s obedience in managing the sustenance they receive. By understanding income zakat comprehensively—from the conditions of obligation, nisab, to the method of calculation—you can fulfill this duty properly while maintaining the blessing of your wealth.
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