Nisab Zakat is: Definition, Terms, and How to Calculate It 

Nisab is – Hello Sinaumed’s friends , you must have known about the two types of zakat, namely zakat fitrah and zakat mal. Both must be carried out by all Muslims and given to mustahiq zakat.

Unlike the zakat fitrah which is paid before the id prayer or during the month of Ramadan, zakat mal can be done at any time if the requirements are met.

One of the pillars of Islam that must be lived by all Muslims is paying zakat. Paying zakat from assets owned must be paid if it meets the existing criteria. One of the obligatory conditions for issuing or paying zakat is when a person has reached the nisab of zakat assets.

As Sinaumed’s already knows, the obligation to pay zakat has been spoken of by the Prophet sallallaahu ‘alaihi wa sallam in a hadith from Ibn ‘Abbas radhiyallahu ‘anhu which reads:

“Bring them to testify that there is no god who has the right to be worshiped other than Allah and I am the Messenger of Allah. If they comply with that, inform them that Allah has made it obligatory for them to pray five times a day and night.

If they comply, inform them that Allah has made it obligatory for them to pay zakat obligatory from their assets taken from the rich among them and distributed to the poor among them. ” (HR. Bukhari No. 1395 & HR. Muslim No. 19)

The hadith above informs that zakat is one of the acts of worship that must be fulfilled by all Muslims who meet certain conditions, then it is distributed to groups of recipients of zakat or what is commonly called mustahiq zakat according to what Allah has determined.

From the explanation above, in zakat there is a term that meets the requirements called nisab. What is nisab and what are the requirements? And, what is the nisab of zakat in accordance with each type of zakat that exists? Come on, study the discussion on the meaning of nisab, which sinaumedia has summarized from several sources, below.

What is Nisab?

Nisab is a measure or lowest limit that has been patented according to syar’i to be used as a guide when choosing one’s obligations in issuing zakat. Or briefly Nisab is the minimum limit of a person’s wealth that is required to pay zakat.

In other words, when someone has assets and after calculating his wealth has reached nisab or more, then he is obliged to pay zakat as Allah says in one of the verses of the Al-Quran as follows:

“And they ask how much they make. Say (Muhammad):

“That’s more than necessary.” This is how Allah interprets His verses for you to meditate on.” (QS. Al Baqarah: 219)

Zakat nisab assets can vary depending on the type of zakat. Zakat assets can be in the form of trading products, agricultural products, marine products, mining products, livestock products, found assets, as well as gold and silver. All of them have different nisab and cannot be generalized.

 

Terms of Calculating Nisab

1. Has exceeded basic needs

Nisab must be calculated outside of basic needs. If the assets exceed the basic needs and will fulfill the nisab, then the assets must be tithed. A Muslim who is able to meet his daily needs and live a decent life is the minimum measure of the nisab of zakat.

2. Haul or one year period

Assets that have been deposited and have reached a period of one year should be calculated as nisab and paid as zakat. Haul criteria can vary, depending on the type of property that must be owned.

However, it is often done in one year, namely the Hijri year. Assets that do not reach haul are not classified as obligatory for zakat, as explained by the Prophet Muhammad, “And there is no zakat on assets until they reach haul.”

According to Abu Hanifah, the basic calculation is to get the nishab at the beginning and end of the year, so that gaps that occur during the year have no effect. In fact, if you have 200 dirhams, in a year it will be reduced until only 1 dirham remains or before you had 20 goats.

Then in a year only one less, but at the end of the year he has 200 dirhams, which means another 40 goats, so in both cases he has to pay zakat.

However, if the nisab is sold during the course of the year or replaced with other goods, the calculation of the year for reducing the zakat obligation is interrupted and the calculation for the new year must begin.

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This requirement does not apply to agricultural and fruit zakat, as the obligation decreases with each harvest. Allah SWT. said: “And use your rights (zakat) on the day of collection (harvest).” (Al-An’am: 141)

Al-‘Abdari said, “Zakat property is divided into two:

some physical development, such as grains and fruits. Property like this must be zakat when it exists. And, there are also construction tools, such as dirhams, dinars, merchandise and livestock.

This class of assets must be calculated for one year, so that when the nishab is completed but the year has not ended there is no obligation to pay zakat. This opinion is supported by legal experts.”

How to Calculate Zakat of Assets Based on Nisab

Before determining how much assets must be spent when paying zakat mal/zakat assets, it should be noted that each class of assets has a different nisab.

1. Nisab Zakat of Gold and Silver Assets

Rasulullah shallallahu ‘alayhi wa sallam said about the nisab of zakat gold:

“Nothing is required of you (i.e. gold) until you have 20 dinars. If you have 20 dinars and have passed one haul, you have ½ dinar zakat, the rest is calculated according to that and there is no zakat on assets except after one haul (one hijriyah year) (HR Abu Dawud, HR. Tirmidhi).

Therefore, the gold zakat nishab is 20 dinars. Where 1 dinar equals 4.25 grams of gold. So, 20 dinars is equivalent to 85 grams of pure gold (24 carat). From this nisab or limit, zakat must be withdrawn from gold securities by 2.5%.

As for silver items, the nisab is 200 dirhams or the equivalent of 595 grams of pure silver. If you have reached the nisab, this person can get zakat up to 2.5% of the amount you have.

Sample case:

A Muslim has 90 grams of pure gold that has been stored for one haul. The person is then obliged to pay zakat with the calculation of 2.5% x 90 grams = 2.25 grams or silver equivalent to the weight of gold.

2. Income Zakat Nisab

The nisab for zakat income or the nisab for zakat money is when a Muslim’s income reaches the equivalent of 85 grams of pure gold per year. Income zakat that must be paid under the MUI Fatwa policy is 2.5% of monthly income.

Sample case:

How much zakat is 10 million?

How to calculate the correct zakat mal or income zakat is not difficult. If you have an income of 10 million per month, you can calculate the amount of zakat that you need to pay yourself.

Income zakat is a type of zakat maal that must be paid upon arrival at Nisab. The nisab is equivalent to the price of 85 grams of gold or 595 grams of silver. If calculated by measuring rice, it is equivalent to the price of 653 kg of grain.

Provisions regarding the obligation of zakat on wages and income were stipulated at the First International Zakat Conference in Kuwait, 29 Rajab 1404 H/1984 M and at the meeting of the MUI Fatwa Board in Padang Panjang in January 2009.

In addition, the Indonesian government has also stipulated in Law no. 23 of 2011 concerning Management of Zakat Article 4 paragraph 2. Fatwa of the Indonesian Ulema Council (MUI) No. 3 of 2003 stipulates that the nisab for income zakat is calculated based on the price of gold.

In addition, Ministerial Regulation (PMA) no. 52 of 2014, Ministerial Regulation No. 31 of 2019 Second Amendment and Regulation of the Minister of Religion (PMA) No. 52 of 2014 confirms the wages generated by a profession.

The first thing to do when calculating zakat income is to find out the current price of gold in the Indonesian market. Prices can be checked on the official website such as Antam.

3. Livestock Zakat Nisab

Two conditions that must be met to determine the zakat of animals on livestock are:

  1. If you want to breed, take the milk and oil. In other words, livestock must be given zakat, not livestock used for plowing and watering the fields, carrying luggage or similar tasks. This type of pet is not obligatory zakat.
  1. Owned pets are livestock that are allowed to be grazed in the pasture for one year. Permitted pasture means pasture that grows naturally by Allah’s will, not by human effort.

The nisab set for each type of camel is 5 heads. The livestock has a nisab limit of 30 heads. While the nisab of goats is 40 heads.

Nisab for poultry (chickens, ducks, birds, etc.) and fishing does not apply based on the number (head) as is the case for cows and goats. However, it is calculated based on the size of the business.

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The nisab for poultry and fish is equivalent to 20 dinars (1 dinar = 4.25 grams of pure gold) or 85 grams of gold. That is, if someone raises poultry or fish and at the end of the year (closed) has wealth in the form of working capital and profits greater than or equal to 85 grams of pure gold, then he is obliged to bear an

4. Nisab Zakat Agricultural Products

Agricultural products that can be granted zakat are plants that meet basic human needs, can be preserved for a long time and are not easily destroyed. The nisab of agricultural products has been identified in the words of the Prophet sallallaahu ‘alaihi wa sallam which reads:

“There is no zakat for plants under five wasaq.” (HR. Bukhari No. 1405 & HR. Muslim No. 979)

Nisab for agricultural products is 5 wasaq or the equivalent of 750 kg. If the agricultural produce is in the form of staple foods, such as rice, corn, wheat, dates, etc., then the nisab is 750 kg of the agricultural produce.

But if agricultural products are not the main food, such as fruits, vegetables, leaves, flowers, etc., then the nisab is calculated as the nishab price of the food most commonly found in that region (in our country). = rice).

The zakat rate for crops if it is irrigated with rainwater, rivers/rivers/lakes is 10%, if it is irrigated by watering/irrigation (there is an additional fee) then the zakat level is 5%.

From this regulation it can be understood that for plants that are watered the zakat is 5%. That is, the remaining 5% is allocated for irrigation costs. Imam Az Zarqani stated that if the agricultural land is irrigated with rainwater (rivers) and irrigation water (irrigation) with a ratio of 50/50 then the zakat rate is 7.5% (3/4 of 1/10).

In the current farming system, the costs are not only water but also other costs such as fertilizers, pesticides, etc. So, for the convenience of calculating zakat, the cost of fertilizers, pesticides, etc. taken from the harvest, then the rest (if it is in the nishab) gets 10% or 5% zakat (depending on the irrigation system).

5. Nisab Zakat of Commercial Assets

The nishab of 20 dinars (equivalent to 85 grams of pure gold) is 20 dinars (equivalent to 85 grams of pure gold).

This means that if a business entity at the end of the year (close the books) has assets (working capital and profits) greater than or equal to 85 grams of gold (if the price of gold per gram is IDR 533,000, – then 85 grams of gold is worth IDR 45,305,000) , then he is obliged to pay zakat 2.5%.

In a syirkah business entity (partnership), if all members of the syirkah are Muslim, zakat will be issued before being distributed to the syirkah. However, if there are non-Muslim syirkah members, the zakat is only issued by Muslim syirkah members (if the number is more than the nishab).

6. Nisab Zakat Found Assets

There are no nisab and shipping requirements for zakat on found items or assets. The zakat rate is set at 20 ri from the treasure found. As the Prophet sallallaahu ‘alaihi wa sallam said:

“Mining goods (ma’din) are goods that are not given compensation if someone dies while digging them, and assets (rikaz) must be distributed 1/5 (20%).” (Narrated by Bukhari No. 1499)

7. Nisab Zakat Company Assets

The nisab and corporate zakat levels are the same as the required commercial zakat, which is 85 grams of gold. The zakat rate is 2.5% of the obligatory zakat assets owned by the company for a period of one year.

The calculation of zakat or commercial assets owned by business entities cannot be separated from one or more of the following three forms:

  • Wealth in kind.
  • Cash/bank.
  • accounts receivable

So, what is meant by company assets that must be zakat are the three forms of assets minus the company’s obligations, such as debts that must be paid (due) and taxes.

Nisab Calculation Example 

Example of calculating zakat on gold, silver and savings assets:

A person has assets after one year as follows:

  • Savings, deposits, bonds IDR 100,000,000
  • Cash (excluding basic needs) IDR 5,000,000
  • Gold jewelery (any form) 150 gram
  • Debt maturing IDR 5,000,000

Gold jewelry that is always worn daily or at any time does not have to be zakat, unless the amount exceeds the capacity of the jewelry that is eligible for zakat. If someone is eligible to wear a maximum of 50 grams of jewelry, then what must be zakat is only jewelry that can exceed 50 grams, namely 100 grams.

Closing

Thus a review of nisab zakat. For Sinaumed’s who want to know more about other nisab zakat, you can visit sinaumedia.com to get related books.