Zakat in Malaysia: Income, Savings and Gold

Zakat is 2.5% of eligible wealth once it reaches the nisab, the value of 85 grams of gold. Income, savings and gold follow the same rate but have different rules on timing. This guide covers the three, with examples from the Zakat Pendapatan, Zakat Simpanan and Zakat Emas calculators.

Who you pay

Each state has its own zakat authority and sets its own nisab. Pay the authority in the state where you work, not where you live. If you live in Selangor and work in Kuala Lumpur, your income zakat goes to PPZ-MAIWP, not Lembaga Zakat Selangor.

The nisab is not one number. PPZ-MAIWP lists RM33,996 for 2026, and Lembaga Zakat Selangor lists RM38,748 for July to December 2026. Across the state authorities in our tables the figure runs from RM32,871.27 to RM48,954.73. Some authorities update once a year, some twice, some by Hijri year, and some follow the gold price every month. Always use the figure from your own authority.

Here is how much the authority matters. Take RM40,000 of zakatable income:

The same income is zakatable in one state and below the nisab in another. The Johor and Perak figures move with the gold price, so check them on the day.

Zakat on income

Zakat pendapatan applies to your earnings once the yearly total reaches the nisab. The rate is 2.5%.

Example: you earn RM5,000 a month, so RM60,000 a year. Using the PPZ-MAIWP nisab of RM33,996, you are above it. Zakat is RM1,500 a year, or RM125 a month if you pay monthly.

Some methods let you deduct basic living costs and dependants first. Ask your authority which method it uses before you rely on a figure.

PPZ-MAIWP also runs a monthly salary-deduction scheme, Skim Potongan Zakat Bulanan (PZB). It describes the scheme as working with your monthly tax deduction (PCB). Zakat you pay also reduces your income tax. The income tax guide explains how.

Zakat on savings

Zakat simpanan applies to savings you have held for a full lunar year (the haul) that stayed above the nisab. Use the lowest balance you kept during that year, not the balance on the day you pay.

Example: your lowest balance was RM50,000. Against the same nisab of RM33,996 it qualifies, and zakat is RM1,250. If your lowest balance was RM30,000, it is below the nisab and zakat is RM0.

Zakat on gold

Gold kept as bars, coins or jewellery you do not wear is zakatable once it reaches 85 grams, and the rate is 2.5% of its value. The calculator needs the price per gram, so use the current figure from your authority or a gold dealer.

Example: 100 g of stored gold at RM400 a gram is worth RM40,000. It is above the 85 g nisab, and zakat is RM1,000.

Jewellery you wear is treated differently in some states. The Zakat Emas calculator has an input for the limit your authority applies, so check it with them before you rely on the result.

Common mistakes

• Using the nisab of the state where you live and not where you work.
• Using last year's nisab. Many authorities update it once or twice a year.
• Counting the balance on payment day for savings, not the lowest balance across the haul.
• Forgetting that zakat you pay can reduce your income tax. Keep the receipt.

How to work out your own

1. Find your state authority and its current nisab.
2. Pick the type: income, savings or gold.
3. Use the right measure: yearly earnings, the lowest balance over the year, or the grams of gold.
4. If it reaches the nisab, multiply by 2.5%.
5. Pay through your authority's channels. PPZ-MAIWP lists counters, internet banking, e-wallets and monthly deduction, and other states have their own.

What the calculators do not do

They do not decide your personal zakat. Your authority's rules on deductions, the timing of the haul and what counts as zakatable can differ from the simple rule here. When in doubt, ask the authority or a qualified religious officer.

Nisab figures come from the authorities' own pages, as listed in our nisab tables, and change often. The authority's figure on the day you pay is final.