MY Zakat Business Income Calculator
Zakat Perniagaan (business zakat) is calculated as 2.5% of qualifying business assets when above the nisab (about RM21,300 in 2026). Malaysian businesses can claim 100% rebate against income tax. Calculate your zakat liability for the year.
Zakat Perniagaan Basics
Zakat Perniagaan applies to business assets held with intent of trade. The formula is 2.5% on net working capital (cash + AR + inventory + trade investments minus current liabilities) when above nisab. Calculate on the haul (Islamic year — 354 days from when assets first crossed nisab).
Nisab Threshold
Nisab equals the value of 85 grams of gold (about RM21,300 in early 2026, fluctuates with gold price). If your business assets are below nisab during the haul, no zakat is due. State zakat councils publish exact nisab values quarterly.
Tax Rebate vs Deduction
Malaysia uniquely allows 100% income tax rebate (not just deduction) for zakat paid. RM10,000 zakat directly reduces income tax by RM10,000. This means zakat costs nothing in net out-of-pocket terms for Muslim businesses — Allah's portion comes from the tax that would otherwise go to government. Verify with your tax accountant for specific application.
Source: Lembaga Hasil Dalam Negeri Malaysia (LHDN), PPZ Pusat Pungutan Zakat, JAKIM zakat guidelines, Tabung Baitulmal state councils. Last updated: May 2026.