Zakat on paddy is obligatory on the net proceeds from paddy sales (Paddy sales revenue – paddy production costs). The zakat rate is 5% and the nisab is 1,306 kg. Reference: Fatwa Decision No. 6/2017, 12 December 2017.
Based on the decision of the Selangor State Fatwa Committee, Session 2/2005, the paddy subsidy (coupon) is considered Mal a-Mustafad (income asset). It is a government incentive, and zakat of 2.5% is obligatory if it reaches the nisab.
| Step | Method |
|---|---|
|
Step 1 |
Total Paddy Harvest (kg) × Selling Price (RM/kg) = Total Harvest Revenue (RM) |
|
Step 2 |
Total Harvest Revenue (RM) − Total Paddy Production Cost (RM) = Net Revenue (RM) |
|
Step 3 |
Selling Price per 1 kg of Paddy × 1,306 kg = Current Nisab (RM) |
|
Step 4 |
Net Revenue (RM) ≥ Current Nisab (RM) |
|
Step 5 |
Net Revenue (RM) × 5% = Zakat Payable (RM) |
| Step | Example Calculation |
|---|---|
|
Step 1 |
7,000 kg x RM1.20 = RM8,400 |
|
Step 2 |
RM8,400 – RM2,500 = RM5,900 |
|
Step 3 |
RM1.20 x 1,306 kg = RM1,567.20 |
|
Step 4 |
RM5,900 ≥ RM1,567.20 |
|
Step 5 |
RM5,900 x 5% = RM295 |
Zakat Selangor Hotline : 1-300-88-4343
Email : maklumbalasaduan@zakatselangor.com.my
