HOW IS THE NISAB AMOUNT DETERMINED?

Nisab means “threshold” or “minimum amount.” In Islamic law, nisab refers to the minimum amount of wealth that makes zakat obligatory. The nisab varies depending on the type of wealth. If a person possesses wealth equal to or above the nisab for a full lunar year, zakat becomes obligatory. The wealth must meet or exceed the nisab at both the beginning and end of the year for zakat to be due.

Types of wealth subject to zakat include: grazing livestock (camels, cattle, sheep and goats, horses), gold and silver, trade goods and securities, and agricultural produce. Zakat is due on animals such as sheep, goats, cattle, camels, and horses that graze outdoors for more than half the year.

Details on the nisab and zakat rates for livestock:

• The nisab for sheep and goats is 40 animals. If there are fewer than 40, zakat is not obligatory. For 40–120: 1 sheep; 121–200: 2 sheep; 201–399: 3 sheep. After that, one sheep is given for every additional hundred (e.g., 400: 4 sheep, 500: 5 sheep). Sheep and goats are counted together.

• The nisab for cattle is 30. If there are fewer than 30, zakat is not obligatory. For 30–39: 1 one-year-old calf; 40–59: 1 two-year-old heifer; 60–69: 2 one-year-old calves; 70–79: 1 one-year-old calf and 1 two-year-old heifer. For each additional ten cattle, the calculation changes. All types—cows, oxen, calves, heifers—are counted together.

• The nisab for camels is 5. If there are fewer than 5, zakat is not obligatory. For 5–9: 1 sheep; 10–14: 2 sheep; 15–19: 3 sheep; 20–24: 4 sheep. For 25–35: one camel over one year old (бинт мәхад); 36–45: one camel over two years old (бинт ләбун); 46–60: one camel over three years old (хиққа); 61–75: one camel over four years old (жәзаға); 76–90: two camels over two years old (бинт ләбун); 91–120: two camels over three years old (хиққа).

According to Imam Abu Hanifa (may Allah have mercy on him), zakat is also due on horses, like camels, cattle, sheep, and goats. If the horses are mixed (mares and stallions) and their combined value reaches the nisab, zakat is due. The value of the horses is calculated, and 2.5% (1/40) is given as zakat. If the horses are all male, or are used for riding, work, or livelihood, and are mostly kept at home and fed, zakat is not due. In the Hanafi school, it is also permissible to pay the cash value of livestock instead of the animals themselves. The value is based on the market price on the day zakat is given.

For cash or trade goods, the nisab is determined based on the nisab of gold or silver. The nisab for gold is 20 dinars. One dinar is approximately 4.25 grams, so 20 dinars is about 85 grams. The nisab for silver is 200 dirhams. One dirham is about 2.975 grams, so 200 dirhams is about 595 grams.

Zakat on agricultural produce is called ‘ushr, which in Arabic means “one-tenth.” The Prophet (ﷺ) explained the zakat on crops:

“For crops irrigated by rain or natural water, one-tenth is due; for those irrigated by manual effort, one-twentieth is due.”

Medet QURMASHULY,

Specialist, Sharia and Fatwa Department, Spiritual Administration of Muslims of Kazakhstan

‘Iman’ magazine, No.12, 2023