• This Official News is a revision for that of Number 17/08 / BR / VII / 2017, dated July 31, 2017 concerning on Provisions and Procedures for Calculating Zakat profession. This revision made is due to the change of the Regulation of the Ministry of Religious Affairs (PMA) regarding the determination of Nishab zakat profession.
  • Zakat profession or zakat on income is zakat that is charged on income that is earned by a Muslim and meets the Nishab and Haul as well as other requirements decided by the authorities.
  • The means of Zakat profession and Zakat on income in this document are those of mentioned in PMA No. 31 of 2019.
  • The provisions of zakat profession and income in Indonesia refer to the Act No. 23 of 2011 about Management of Zakat, chapter 4 article 2 point h (Revenue and Services) and Regulation of the Ministry of Religious Affairs (PMA) No. 31 of 2019 about Second Amendment to the Regulation of the PMA Number 52 of 2014 on the Terms and Procedures for Calculating Zakat Mal and Zakat Fitrah as well as Utilizing Zakat for Productive purposes.
  • The provisions on the calculation of zakat profession and income practiced in Indonesia is based on Article I of the PMA No. 31 of 2019 stating that zakat profession ratio is analogous to gold-silver and zakat on trading and business, which is equalized to 85 grams of gold and the amount of zakat obliges a 2.5 percent.
  • The benchmark of gold price is that of the price as per today. Therefore, any income exceeding Rp.5,461,000.00 / month (five million four hundred and sixty-one thousand rupiah per month) is subject to a 2.5 percent zakat.

The Provisions and Procedures of Measuring Zakat Profession and Income