• The asset which is invested in a company that employs human power, for the purpose of gaining a profit and growth, is among the asset subject to zakat.
  • The requirements of Islamic jurisprudence (fiqh) in advance of calculating corporate zakat include the detail information about the category of asset subject to zakat, asset non-zakat, and asset deducts zakat.
  • Wi’a al-Zakah refers to as the object of zakat. In the context of corporate zakat, it is the amount from total asset subject to zakat deducted by overall asset reduces zakat multiplied by 2.5 percent. This percentage is religious obligation as explained in the Hadith (saying of the Prophet Muhammad PBUH).
  • In a company where Muslim and non-Muslim are the shareholders, the corporate zakat is obligatory only for Muslim when it reaches the terms of haul and nishab.


A Description of Islamic Jurisprudence in the Practice of Corporate Zakat