Malaysia Zakat on Income (Zakat Pendapatan) Calculator
Zakat on your salary by both methods, the monthly deduction and what it saves in tax.
How it is worked out
Income tax
Rules used and official sources
- PPZ-MAIWP: zakat on income (zakat pendapatan) and how to calculate it
- PPZ-MAIWP: annual nisab archive
- PPZ-MAIWP: zakat and income tax (rebate and PCB)
- LHDN (HASiL): income tax rebates, including zakat
- Income Tax Act 1967 (Act 53), section 6A tax rebates (PDF, LHDN)
- LHDN (HASiL): individual income tax rates
- Lembaga Zakat Negeri Kedah: zakat on income
- Lembaga Zakat Selangor
Results are estimates for general information and planning, not financial advice. Banks and institutions may calculate differently (rounding, fees, rate changes). Confirm figures with your lender or a qualified adviser before deciding.
About the Malaysia Zakat on Income (Zakat Pendapatan) Calculator
Zakat on income (zakat pendapatan) is 2.5% of what you earn in a year once it reaches the nisab. Malaysia’s zakat boards, such as PPZ-MAIWP and Lembaga Zakat Negeri Kedah, publish two ways to work it out: method 1 takes 2.5% of your gross income, and method 2 first takes off the basic needs the board allows for you and your family, your EPF contributions and gifts to your parents (PPZ-MAIWP).
This calculator works out both, the monthly salary deduction, and what your zakat does to your income tax: zakat paid to a zakat board comes off your tax ringgit for ringgit, up to the tax you owe (Income Tax Act 1967, section 6A). It starts with the figures Pusat Pungutan Zakat-MAIWP publishes for Kuala Lumpur, Putrajaya and Labuan, and takes any other board’s nisab and allowances as you enter them. Nothing you type leaves your browser.
How to use it
- Choose your zakat board. For PPZ-MAIWP the nisab and allowances are filled in; for another board, enter its nisab and allowances from its website.
- Enter your income a month or a year, and any bonus, freelance or rental income in the year.
- Choose method 1 (gross) or method 2 (after basic needs); for method 2, enter your family, your EPF contributions and the other amounts you paid.
- Optionally enter your chargeable income and your monthly PCB to see the tax rebate and the PCB after zakat.
- Read the zakat a year and a month for both methods, and copy the summary.
Examples
RM48,000 × 2.5% = RM1,200.00 a year, RM100.00 a month
RM48,000 − RM32,480 (self, wife, two children, education, parents, EPF) = RM15,520.00
RM15,520.00 × 2.5% = RM388.00 − RM30.00 for RM1,200 of Tabung Haji savings = RM358.00 (RM29.83 a month; PPZ-MAIWP rounds it up to RM29.90)
The example takes RM15,520.00 to be above the nisab, as it was under PPZ-MAIWP’s lower nisab of earlier years. With the nisab built into the calculator (RM33,996.00) it is below it, so no zakat is due by method 2 on this income: RM1,200.00 by method 1.
RM120,000.00 − RM40,400.00 = RM79,600.00 → RM1,960.00 a year
Zakat RM3,000.00; tax RM8,450.00 falls to RM5,450.00
Tax RM450.00 − RM400 rebate = RM50.00; only RM50.00 of the RM1,000.00 zakat is used
Common uses
- Work out the monthly zakat to ask your employer to deduct.
- Compare method 1 and method 2 for your income and family.
- See how much income tax your zakat saves, and whether part of it goes unused.
- Check your PCB after your employer deducts zakat.
The two methods
Method 1, without deductions: zakat = 2.5% × your gross income for the year, if it is at or above the nisab. The National Fatwa Committee has ruled that zakat on income is worked out on the gross yearly income at 2.5% (PPZ-MAIWP).
Method 2, with deductions: zakat = 2.5% × (yearly income − allowed basic needs), if what is left is at or above the nisab. PPZ-MAIWP’s worked example allows RM12,000 for yourself, RM5,000 for a wife, RM2,000 for each child under 18 and RM5,000 for each child over 18 in higher education, plus what you pay for your own education, gifts to your parents and your EPF contributions, and takes 2.5% of savings an organisation already pays zakat on for you (such as Tabung Haji) off the zakat. Income from all sources counts: salary, bonus, allowances, commission, freelance fees and rent; claims for lodging, overseas travel, entertainment and mileage do not.
The nisab and your state board
The nisab is the least income on which zakat is due. PPZ-MAIWP sets a gold-based nisab every year and lists it in its annual nisab archive; the calculator starts with the PPZ-MAIWP nisab built into it, with its year shown beside the field, and when PPZ-MAIWP publishes a new one you enter that instead. Other boards publish their own nisab and their own allowances for method 2: Lembaga Zakat Negeri Kedah’s example allows RM10,000 for yourself and RM4,000 for a wife (LZNK). For another state, choose “Another state’s board” and enter the figures your board publishes.
Zakat and income tax
Zakat, fitrah and other obligatory Islamic dues paid to a religious authority set up by law, with its receipt, are a rebate against your income tax for the year (section 6A(3) of the Income Tax Act 1967; LHDN): RM1 of zakat takes RM1 off your tax. The rebates come off the tax charged, after the RM400 rebate for a chargeable income of up to RM35,000 (RM400 more with a spouse relief), and a rebate above the tax is neither refunded nor carried forward (section 6A(4); Income Tax Act 1967). Tax here uses LHDN’s resident rates (LHDN).
Paying every month
PPZ-MAIWP (through its PZB scheme) and other boards let your employer deduct zakat from your salary each month; the employer then takes the zakat off that month’s PCB (monthly tax deduction). In PPZ-MAIWP’s examples a PCB of RM100 with RM70 of zakat becomes RM30, and a PCB of RM50 with RM70 of zakat becomes nil (PPZ-MAIWP). For zakat on savings, gold, shares or business, use the Zakat Calculator.
Limitations
- Only PPZ-MAIWP’s figures are built in; for any other board you enter its nisab and allowances, and your board’s own rules and rulings prevail.
- Method 2’s allowances are those in PPZ-MAIWP’s worked example; the board can apply further rules to your case.
- Tax uses the resident rates on the chargeable income you enter: work that out first (after your reliefs), for example with LHDN’s e-Filing.
- Monthly amounts are the yearly zakat ÷ 12 rounded to the sen; boards may round up (PPZ’s example shows RM29.90 for RM358 ÷ 12).
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
How much zakat do I pay on my salary in Malaysia?
By method 1, 2.5% of your gross income for the year if it reaches the nisab: RM4,000 a month is RM48,000 a year and RM1,200.00 of zakat, RM100.00 a month. By method 2 the board’s allowances come off first, so the zakat is lower.
Which method should I use, with or without deductions?
Both are published by the state zakat boards. Method 1 is simpler and gives more; method 2 takes your family’s basic needs into account first. Your board can tell you which it prefers for your case.
Can I claim zakat against my income tax?
Yes. Zakat paid to a state zakat board is a rebate, not a relief: it comes off your income tax in full, up to the tax you owe, with the board’s receipt. If your zakat is more than your tax, the difference is not refunded.
What is the nisab for zakat pendapatan?
It is a gold-based amount each zakat board sets every year. The calculator starts with PPZ-MAIWP’s nisab for the year shown beside the field (RM33,996.00); check PPZ-MAIWP’s archive for a newer one, and boards in other states publish their own.
Does my PCB go down if I pay zakat through my employer?
Yes. The employer reduces that month’s PCB by the zakat deducted, but not below nil: a PCB of RM100 with RM70 of zakat becomes RM30.
Is my information sent anywhere?
No. Everything is calculated in your browser; nothing you enter is uploaded or stored on a server.