Zakat Profession: Definition, Provisions, and How to Calculate it

Illustration of professional zakat. (Freepik)

YOGYAKARTA - Income zakat or what is referred to as profession zakat is one type of mal zakat. This zakat is taken from the income property obtained by the person who is obliged to pay zakat.

As for the order to give zakat, we can find it in the Qur'an, Surah Al Baqarah verse 43,

And establish prayer and give zakah and bow with those who bow. [43]

"Establish the prayer, pay the zakat, and prostrate with those who prostrate."

Allah SWT also said in Surah Al Baqarah verse 110,

And establish prayer and give zakah, and whatever good you put forward for yourselves - you will find it with Allah. Indeed, Allah of what you do is Seeing. (110)

"And perform the prayer and pay the zakat. And whatever good you do for yourself, you will get it (reward) from Allah. Indeed, Allah is All-Seeing of what you do."

As for the order to pay the zakat profession, the Prophet SAW once said in one of the hadiths,

"Tell them that Allah requires them to give shadaqah (zakat) from a part of their wealth." (HR Bukhari)

What is Zakat Profession?

According to Hafidz Muftisany's explanation in the book Zakat Fitrah and Zakat Profession, professional zakat is zakat paid based on the wealth obtained by a person because he gets the wealth from the work he does every day.

Furthermore, Hafidz explained, what is meant by property in this case is not from agricultural, livestock, or trading goods, found goods (rikaz), gold or silver stored, and the like.

In Arabic, the profession of zakat is more commonly known as zakatu kasb al-amal wa al-mihan alhurrah or zakat on the income of work and free professions. This term is mentioned by Yusuf Al-Qaradawi in his book Fiqhuz Zakah and Wahbah az-Zuhaili in Al-Fiqhul Islami wa Adillatuhu.

How Much is the Nominal Payment of Zakat Profession?

Quoted from the National Zakat Agency (BAZNAS) website, a person is obliged to pay professional zakat if his income has reached the zakat income threshold of 85 grams of gold per year. This is supported by SK BAZNAS Number 22 of 2022 concerning the zakat income and service threshold.

According to the provisions, the zakat profession nisab in 2022 is worth 85 grams of gold or equivalent to Rp79,292,978 per year or Rp6,607,748 per month.

In practice, this profession zakat can be paid every month with a monthly nisab value or equivalent to the value of one twelfth of 85 grams of gold with a rate of 2.5 percent.

"So if the income each month exceeds the monthly nishab value, then it is obligatory to pay zakat of 2.5% of that income," explained BAZNAS.

If someone has a profession that does not generate a fixed income and the income in 1 month does not reach the nisab, then the income for 1 year is collected and then calculated. Furthermore, zakat is only paid if you have a net income that is sufficient for the nisab.

How to Calculate Zakat Profession

How do I calculate the profession zakat? This can be done by multiplying 2.5 percent by the amount of income in 1 month. For example, if the income is IDR 10 million per month, then the way to calculate it is as follows:

2.5% x Rp10,000,000 = Rp250,000 per month.

That's the review of professional zakat, the provisions for everyone who is obliged to pay zakat, and how to calculate it. Hopefully useful! Visit VOI.id for other interesting information.