Prayer TimesZakat is not due on a person’s residence, clothing, furniture, work vehicle, or tools in use. These are considered basic needs and are not wealth that generates profit (Hashiyat Ibn Abidin, 2/284).
If a person has several rooms in the house where he lives but only uses two of them, he does not have to pay zakat on the extra rooms, even if they exceed his basic needs.
If a Muslim owns two houses, lives in one and does not live in the other, and does not intend to sell the second house, he does not have to pay zakat on either house. However, if the second house is put up for sale, zakat must be paid on it. But he is not required to pay zakat until the house is sold. If he intends to pay zakat on the proceeds but the house has not yet been sold, that zakat will not count as zakat on the sold property. After the sale, zakat is paid on the money received (Hidaya, 1/260). The market value of the house at the time zakat is due is taken into account.
If a Muslim owns several houses and rents them out, he does not pay zakat on the houses themselves. However, he must add the rental income to his other commercial assets and pay zakat on the total (Fath al-Qadir, 2/176).
If he sells the house he lives in, and the proceeds reach the nisab amount and remain in his possession for a year, he must pay zakat on it. This is because a free, competent, adult Muslim is obliged to pay zakat on wealth that reaches the nisab and remains in his possession for a year (Hidaya, 1/258).
Zakat on land, buildings, structures, and other property closely connected to land is given in the same way as zakat on a house.
Hasan AMANKUL,
Deputy Head of the Sharia and Fatwa Department, SAMK
This content was drafted with AI assistance and reviewed by an editor.