How zakat is calculated and to whom it is given: a full guide

Zakat is one of the five pillars of Islam (the third): the annual obligation for every eligible Muslim to give a fixed share of their surplus wealth to defined categories of people. This guide sets out the meaning of zakat, its rate, its nisab (minimum threshold), which wealth it applies to, who may receive it, and how it differs from zakat al-fitr — based on reputable religious and reference sources, with facts.

What zakat is

The word "zakat" comes from an Arabic root meaning "purification" and "growth." Unlike voluntary charity (sadaqa), it is an obligatory act of worship and the third pillar of Islam. Zakat purifies one's wealth and redistributes it to the needy in society.

The rate: 2.5% (one-fortieth)

The standard rate on monetary wealth — cash, savings, gold, silver and trade goods — is 2.5%, that is one-fortieth (1/40). The condition: the wealth must have been held at or above the nisab for one full lunar (Hijri) year, roughly 354 days. This period is called the hawl.

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Nisab: the minimum threshold

The nisab is the minimum amount of wealth at which zakat becomes due. There are two classical measures: 85 grams of gold or 595 grams of silver. (Some Hanafi calculations cite about 612 grams for silver, depending on how the dirham's weight is read; the most widely used figures are 85 g and 595 g.) For cash, many scholars apply the silver nisab because it is lower — so more people pay and more reaches the poor. The monetary value of the nisab changes each year with gold and silver prices.

Which wealth zakat applies to

Zakatable at 2.5%: cash and bank savings; gold and silver; business and trade goods (inventory); investments. Generally exempt: the primary home you live in, a personal-use car, clothing and household items, and the tools of one's trade. In other words, zakat applies only to surplus wealth held for growth.

Agricultural produce (ushr)

Crops have their own rates: 10% (ushr) on crops watered naturally (rain, rivers, springs), and 5% (half-ushr) on crops grown with artificial, cost-bearing irrigation. The nisab for crops is commonly given as about 653 kg (5 wasq) of produce. Livestock (camels, cattle, sheep and goats) has its own head-count-based scales.

Who receives zakat: the eight categories

The eight categories of recipients are set out in the Qur'an — Surah At-Tawbah, verse 60: (1) the poor (fuqara); (2) the needy (masakin); (3) those employed to collect and administer zakat; (4) those whose hearts are to be reconciled; (5) freeing captives; (6) the debt-ridden; (7) in the cause of Allah; (8) the stranded traveler. By scholarly consensus, zakat is given only to these eight.

Who cannot receive zakat

Those who cannot receive it: the wealthy who themselves own the nisab; a person's own parents, children and spouse (supporting them is already a personal duty); and the Prophet's descendants (Banu Hashim), in the standard view. Non-Muslims do not receive zakat proper (they may receive voluntary sadaqa); only a minority of scholars allow an exception under the "reconciliation of hearts" category.

Zakat al-Fitr (fitrana) — a separate obligation

Zakat al-Fitr (fitrana) is a separate obligation from zakat on wealth. It is given by every Muslim (on behalf of themselves and their dependents) before the Eid al-Fitr prayer. The amount is one sa' (about 2.5–3 kg) of a staple food (wheat, barley, dates, rice, etc.) or its cash value. Given before the Eid prayer it counts as zakat al-fitr; given after, only as ordinary sadaqa. The Hanafi school explicitly permits paying it in cash.

In Uzbekistan: the annual nisab and fitrana

The Muslim Board of Uzbekistan (through its Fatwa Center) announces the nisab and fitrana amounts each year before Ramadan — these figures change from year to year with the price of gold and the market, so they are always cited with the specific year.

For example, for 2026 (1447 AH) the Board announced, on 18 February 2026: a zakat nisab of 100,000,000 (100 million) som, based on the value of 85 grams of 585-standard gold; that is, anyone who has held more than that amount in cash, gold or trade goods for a year pays one-fortieth (2.5%). The fitrana per person, depending on the food type, was: wheat ~2 kg or 10,000 som; flour ~2 kg or 12,000 som; barley ~4 kg or 20,000 som; dates ~2 kg or 110,000 som.

A note

This article is based on religious-legal facts. Some details vary slightly by school of law and source (for example, the silver nisab as 595 g or about 612 g; using the gold or silver nisab for cash is a legitimate scholarly difference). The Uzbekistan figures given here apply only to Ramadan 2026 (1447 AH). Sources: the Muslim Board of Uzbekistan (muslim.uz), Gazeta.uz, Kun.uz, Islamic Relief, the Zakat Foundation (zakat.org), Quran.com (tafsir of 9:60) and Human Appeal.