Zakat calculator for Pakistan
Zakat in Pakistani rupees, with notes on the automatic bank deduction, gold jewellery in tola, and local charities.
A study aid, not a fatwa. For your own situation, please ask a scholar in the community Q&A.
What do you own?
Tick everything that applies, and anything you are unsure about. Only those sections open below. It helps to have your bank balances, the weight and karat of any gold or silver, share and pension statements, and any bills due now.
What do you owe?
Your zakat year
Zakat is due once a full lunar year has passed since your wealth first reached the nisab.
School and choices
Questions where scholars differ
Leave these as they are to follow each school, or choose a view you have learned from your scholar. The result below always shows what each view gives.
Everything is worked out in your browser. Nothing is saved or sent.
Zakat is a quarter of a tenth (2.5%) of zakatable wealth held for a full lunar year. Pakistan has a state system under the Zakat and Ushr Ordinance, 1980: banks deduct 2.5% from eligible savings accounts on the 1st of Ramadan and pass it to the Central Zakat Fund.
The automatic deduction
Each year before Ramadan the government announces the balance above which the deduction applies. That figure decides the bank deduction only; your own nisab test covers all your wealth and uses today's gold and silver prices, as in the calculator on this page.
Zakat collected by the authorities generally counts for the payer who intends it as zakat. Make the intention, and give yourself anything the deduction did not cover.
What still needs paying yourself
Cash held outside the banking system, current accounts and other accounts the deduction does not reach, gold and silver, business stock, shares, and most foreign-currency holdings. Work these out with the calculator and pay them yourself.
Exemption from the deduction
Pakistani law lets some account holders file a sworn declaration with their bank to be exempt from the automatic deduction. If you do, remember to work out and pay your zakat yourself.
The nisab in rupees
The nisab is 20 mithqal of gold or 200 dirhams of silver, by agreement of the schools. In grams it is usually given as 85 g of gold and 595 g of silver, or 87.48 g and 612.36 g in South Asian fatwas. Its value in rupees moves with gold and silver prices, so the calculator on this page shows today's thresholds with the date of the prices.
For cash and savings, the texts set no nisab, so scholars differ on which metal to use. Darul Uloom Deoband applies the silver nisab; Qaradawi and Dar al-Ifta al-Misriyyah use the gold nisab. The silver threshold is far lower today, so if your wealth falls between the two, the calculator shows both results. Follow the view you have learned, or ask your scholar.
Gold jewellery
Jewellery worn within normal custom is a well-known difference. The Hanafi school holds zakat is due on all gold and silver jewellery; the Maliki and Hanbali schools and the relied-upon Shafi'i view hold it is not due on permissible jewellery worn within custom. Jewellery kept as savings is zakatable by agreement. The calculator shows both figures when this changes your zakat.
Weights can be entered in tola, grams or vori, with the karat, and the stones taken off.
Where to give in Pakistan
These are well-known Pakistanorganisations that collect and distribute zakat. We name them so you can look into them; we do not endorse one over another. Check each one's zakat policy and accounts before giving.
Edhi Foundation
Visit sitePakistan's largest and best-known welfare organisation.
Saylani Welfare Trust
Visit siteNational network of food banks and educational programmes.
Akhuwat Foundation
Visit siteInterest-free microfinance and educational support.
The rulings behind the calculator
Where the schools or contemporary bodies differ in a way that changes the figure, here is each position with its sources. This is a research summary awaiting review by qualified scholars, offered as a study aid and not as a fatwa.
Is zakat due on the gold jewellery my wife (or I, as a woman) wear regularly?
This is a well-known difference. The Hanafi school holds zakat is due on all gold and silver jewellery. The Maliki and Hanbali schools and the relied-upon Shafi'i view hold no zakat is due on permissible jewellery worn within normal custom.
Hanafi schoolDue
Due on all gold and silver jewellery, worn or not, based on the general texts on gold and silver and hadiths such as the woman whose daughter wore two gold bangles ('Would you like Allah to put bangles of fire on her?') and 'A'ishah's silver rings. Also reported from 'Umar, Ibn Mas'ud, 'Abd Allah ibn 'Amr and Ibn 'Abbas.
Maliki schoolNot due
Not due on jewellery kept for wearing, even if lent or hired out; due on jewellery not kept for wearing. Based on the practice of 'A'ishah and Ibn 'Umar reported in the Muwatta.
Shafi'i schoolNot due
Relied-upon (fatwa) position: not due on permissible jewellery used by a woman; a second view in the new school makes it due. Jewellery beyond customary amounts (israf) is zakatable.
Hanbali schoolNot due
Not due on permissible jewellery used or kept for lending; reported from Ibn 'Umar, Jabir, 'A'ishah, Anas and Asma'.
Ibn Baz / Ibn 'UthayminDue
Due, by the general texts and the bangles hadith.
Dar al-Ifta al-MisriyyahNot due
A woman's jewellery is not zakatable.
MUIS SingaporeDepends on the facts
Not due within custom ('urf); above 860 g (200 mithqal) or when kept for investment, zakat on the total weight.
The hadiths used for obligation (Abu Dawud 1563 hasan, 1565 sahih per al-Albani) are answered by the majority as abrogated or as referring to a time when gold jewellery was restricted, or to excessive jewellery; this is a real and respected difference.
Is zakat due on a man's silver ring?
A man's silver ring is permitted. Schools that exempt worn jewellery exempt it; the Hanafi school counts it with other silver.
Hanafi schoolDue
All silver is zakatable; the ring's weight is added to other gold, silver and cash.
Maliki schoolNot due
Permissible ring (within two dirhams' weight) is exempt.
Shafi'i schoolNot due
Permissible ring within custom is exempt.
Hanbali schoolNot due
Permissible ring is exempt.
Is there a limit on how much worn jewellery is exempt?
Schools that exempt worn jewellery limit it to what is customary. Jewellery beyond custom (israf) is zakatable in the Shafi'i and Hanbali schools. MUIS Singapore set the customary limit at 200 mithqal (860 g).
Hanafi schoolDue
All jewellery is zakatable, so no limit question arises.
Maliki schoolDepends on the facts
Exemption is for jewellery kept for wearing; women may wear gold within custom.
Shafi'i schoolDepends on the facts
Jewellery reaching extravagance beyond custom is zakatable.
Hanbali schoolDepends on the facts
Permissible jewellery is what women customarily wear without extravagance; beyond that it is zakatable.
MUIS SingaporeDepends on the facts
Custom set at 860 g; above it, zakat on the total weight.
Does the gold nisab of 85 g mean pure 24-karat gold, or 85 g of my 22k or 21k jewellery?
The Shafi'i and Hanbali schools count only the pure metal content toward nisab. The Hanafi school treats an alloy that is mostly gold (more than half) as entirely gold. The Maliki school counts debased coins at full weight when they circulate like pure ones, otherwise the pure content.
Hanafi schoolDepends on the facts
If gold (or silver) is the predominant part (over half), the whole weight is treated as gold (or silver). Dar al-Ifta al-Misriyyah follows this in setting the nisab at 85 g of 21 karat.
Maliki schoolDepends on the facts
Coins that circulate like pure coins count at full weight; otherwise only the pure content that would remain after refining counts.
Shafi'i schoolDepends on the facts
No zakat until the pure content reaches nisab; zakat is then paid on the pure content.
Hanbali schoolDepends on the facts
Pure content only (al-Mughni 3/5; Dar al-Ifta cites al-Mughni 2/599).
IslamQADepends on the facts
Nisab is of pure gold: grams x karat / 24.
How is zakat worked out on 22k, 21k, 18k, 14k, 10k or 9k gold?
Most calculators use the pure gold content: weight x karat / 24. The Shafi'i and Hanbali schools require this for both nisab and zakat. The Hanafi school treats an item that is more than half gold as entirely gold (so 22k to 14k count at full weight), and treats an item that is mostly alloy (10k, 9k) as goods: zakatable only if for trade, or if its extractable gold alone reaches nisab.
Hanafi schoolDepends on the facts
Predominant metal rule: gold over 50% (14k and above) is treated wholly as gold for nisab and amount; gold under 50% (10k, 9k) is treated as goods: no zakat unless held for trade (then by value) or unless the gold that could be extracted reaches nisab by itself.
Maliki schoolDepends on the facts
Coins circulating like pure ones count at full weight; otherwise, and for jewellery, only the pure content after refining counts.
Shafi'i schoolDepends on the facts
Only pure content counts for nisab; zakat is paid on the pure content (pure gold or alloy known to contain enough pure gold).
Hanbali schoolDepends on the facts
Only pure content counts (al-Mughni 3/5).
Hanafi texts discuss the predominance rule mainly for silver coins (dirhams) and gold mixed with silver; applying it to modern karat jewellery follows Dar al-Ifta al-Misriyyah's reasoning. To verify with a Hanafi scholar for 10k and 9k items.
How is zakat worked out on sterling silver (925), Britannia (958), coin silver (900) or 800 silver?
Use the pure silver content: weight x fineness / 1000. All common silver standards are more than half silver, so the Hanafi school treats them as fully silver; the Shafi'i and Hanbali schools count the pure content only.
Hanafi schoolDepends on the facts
Silver is predominant in 999, 958, 925, 900 and 800, so the whole weight is treated as silver for nisab (the classical Hanafi texts note dirhams always contain some alloy).
Maliki schoolDepends on the facts
Circulating coins at full weight; otherwise pure content.
Shafi'i schoolDepends on the facts
Pure content only.
Hanbali schoolDepends on the facts
Pure content only.
Can I deduct the debts I owe before calculating zakat?
The majority (Hanafi, Maliki, Hanbali, and al-Shafi'i's old view) let debts reduce zakatable cash and trade goods. Al-Shafi'i's new (relied-upon) view does not let debts reduce zakat at all. Schools that deduct differ on which debts and against which assets.
Hanafi schoolPartly, or once
Any debt with a human claimant (including zakat owed, deferred mahr, court-ordered maintenance), current or deferred, reduces zakatable wealth; the debt is set against zakatable wealth first. Debts to Allah without a human claimant (vows, expiations) do not. Debt does not reduce the tenth on crops.
Maliki schoolPartly, or once
Debts reduce zakat on cash (amwal batinah), even debts of zakat; but only after setting the debt against any non-zakatable surplus assets (such as spare goods). Debts do not reduce zakat on livestock and crops.
Shafi'i schoolNot due
New view: debt does not prevent zakat; zakat is due on the full wealth. (Old view: debt deducted.)
Hanbali schoolPartly, or once
Debts to people reduce zakat on cash and trade goods (one narration: on all wealth); debt taken to finance crops is deducted from them; debts to Allah: two views. Set against non-zakatable surplus first.
Mufti Taqi UsmaniPartly, or once
Consumption loans are deducted; business loans only to the extent they financed zakatable assets.
NZFPartly, or once
Deduct debts due within the next 12 lunar months and up to 12 months of instalments on longer debts, excluding interest.
Evidence: 'Uthman's statement 'This is the month of your zakat; whoever has a debt, let him pay it and then pay zakat on the rest' (reported by Malik; exact Muwatta number to verify), and the hadith 'taken from their rich' implying the indebted are not rich.
Can I deduct my mortgage or car finance from my zakat?
Not the whole outstanding balance, according to most contemporary scholars. Common practice is to deduct only the instalments due in the coming year (NZF: up to 12 lunar months) or only the payment currently due (Zakat Foundation of America). Interest portions are never deductible.
Hanafi schoolPartly, or once
Classically all human debts, including deferred ones, reduce zakat; many contemporary Hanafi scholars restrict long-term loans to what is currently due so that homeowners are not made to look poor.
Maliki schoolPartly, or once
Debts reduce zakat on cash, but are first set against non-zakatable surplus assets; the house itself, if a basic need, is not surplus.
Shafi'i schoolNot due
New view: no deduction.
Hanbali schoolPartly, or once
Human debts reduce zakat, set first against non-zakatable surplus assets.
NZFPartly, or once
Deduct up to 12 lunar months of capital repayments, excluding interest, only if needed; otherwise deduct one month or nothing.
Zakat Foundation of AmericaPartly, or once
Deduct only the payment currently due on the zakat date.
Can I deduct bills, credit card balances, rent due and taxes owed?
In the schools that deduct debts, amounts you currently owe (a credit card statement, rent or tax already due) reduce your zakatable wealth. The Shafi'i school (new view) does not deduct.
Hanafi schoolPartly, or once
Deducted: current debts with a human or state claimant.
Maliki schoolPartly, or once
Deducted (after non-zakatable surplus).
Shafi'i schoolNot due
Not deducted (new view).
Hanbali schoolPartly, or once
Deducted (after non-zakatable surplus).
NZFPartly, or once
Debts due within 12 months are deductible.
I lent money to a friend or relative who will pay me back. Do I pay zakat on it, and when?
Money owed to you by someone able and willing to repay is still your wealth. The schools differ on timing: pay every year (Shafi'i azhar, IIFA), or wait until repaid and then pay for all past years (Hanafi, Hanbali), or pay for one year only on repayment (Maliki).
Hanafi schoolDue
Strong debt (a cash loan, or the price of trade goods): zakat accrues every year, but payment is required only as it is received, for all past years (Abu Hanifa: in steps of a fifth of nisab); paying earlier is allowed.
Maliki schoolPartly, or once
A loan is zakated for one year only when repaid, even if it was outstanding for years (Malik in the Muwatta).
Shafi'i schoolDue
Azhar: a debt on a solvent, acknowledging debtor is zakated at the end of each year like cash in hand, since the owner can collect it.
Hanbali schoolDue
Zakat accrues every year but need not be paid until the money is received; then zakat for all past years is paid.
IIFADue
Due every year if the debtor is solvent and willing to pay.
Someone owes me money that is only due in a few years (for example an instalment sale). Is it zakatable now?
The Hanbali school and the Shafi'i azhar treat a deferred debt like one owed by an insolvent person: zakat for all past years is paid when it is collected. The Hanafi and Maliki schools do not distinguish it from a current debt.
Hanafi schoolDue
No distinction between due and deferred; strong-debt rules apply (accrues yearly, paid on receipt).
Maliki schoolPartly, or once
No distinction reported; for traders (mudir) a deferred cash debt is valued at present value each year, a loan pays one year on receipt.
Shafi'i schoolDepends on the facts
Azhar: pay for all past years on receipt; other view: pay each year.
Hanbali schoolDepends on the facts
Pay for all past years when received.
My savings dropped below nisab for a few months during the year. Is zakat still due at my anniversary?
The Hanafi school only checks the start and end of the year, so a mid-year dip does not matter unless the wealth is wiped out completely. The Shafi'i and Hanbali schools require the nisab throughout the year, so any dip restarts the hawl. The Maliki school requires the hawl to pass over the nisab or its origin.
Hanafi schoolDue
Only the two ends of the year count; a mid-year shortfall does not break the hawl unless the wealth ceases entirely.
Maliki schoolDepends on the facts
The hawl must pass over the nisab or its source; offspring and trade profit that complete it join the original hawl, but a gift or inheritance starts its own.
Shafi'i schoolNot due
Nisab must exist the whole year; any shortfall restarts the hawl from when nisab is regained.
Hanbali schoolNot due
Nisab must exist the whole year (one view overlooks a shortfall of an hour or two).
I have some gold and some silver, neither reaching nisab alone. Do I combine them?
The Hanafi and Maliki schools and one narration from Ahmad combine gold and silver to complete the nisab; the Shafi'i school and another narration from Ahmad do not. Among those who combine, Abu Hanifa combines by value, while Malik, Abu Yusuf, Muhammad and Ahmad combine by proportion of each nisab (parts).
Hanafi schoolDue
Combine. Abu Hanifa: by value, in whichever direction benefits the poor; Abu Yusuf and Muhammad: by parts (fractions of each nisab).
Maliki schoolDue
Combine by parts: for example 15 mithqal of gold (3/4 nisab) plus 50 dirhams (1/4 nisab) completes a nisab.
Shafi'i schoolNot due
Do not combine; each metal must reach its own nisab, by the wording 'no sadaqah on less than five awaq of silver'.
Hanbali schoolDepends on the facts
Two narrations: combine by parts, or do not combine.
Trade goods are combined with either metal by consensus (Ibn Qudamah); paper money is treated in the same way by most contemporary scholars.
I bought a property or land to sell for profit. Is it zakatable?
Yes. Property bought with the intention of resale is trade goods: 2.5% of its market value each year. The Maliki school's speculative-holder rule means paying for one year when sold if you are not an active trader.
Hanafi schoolDue
Trade goods at market value yearly.
Maliki schoolDepends on the facts
Active dealer: yearly valuation. Speculative holder waiting for a price rise: one year of zakat on the sale price when sold.
Shafi'i schoolDue
Trade goods at market value yearly.
Hanbali schoolDue
Trade goods at market value yearly.
For off-plan purchases, the amount paid so far is commonly treated as the asset's value until completion (to verify).
I hold shares long term for dividends and growth. Do I pay zakat on the full value?
Most contemporary bodies say no: you pay on your share of the company's zakatable assets (cash, receivables, inventory). If that is unknown, approximations are used: NZF 25% of value, FCNA 30% of value. If the company already pays zakat, you do not pay again. IIFA also allows paying 2.5% of dividends only when the zakatable assets cannot be known.
IIFAPartly, or once
If the company does not pay zakat, the shareholder pays on his share of its zakatable assets; if these cannot be determined, 2.5% of dividends after a year from receipt.
AAOIFIPartly, or once
Zakatable-assets method (SS 35, s. 4/2/4 as cited by FCNA).
FCNAPartly, or once
2.5% of the book value of zakatable assets behind the shares; estimate 30% of market value if unknown.
NZFPartly, or once
Use a 25% proxy (0.625% of holding) for listed shares.
AMJA (2010)Partly, or once
Long-term shares: zakat on dividends received.
QaradawiPartly, or once
Treats long-term holdings like exploited assets: zakat on the returns.
The proxy percentages are empirical (FTSE 100 for NZF, S&P 500 for FCNA) and change over time; the app should keep them configurable.
How do I pay zakat on mutual funds, index funds and ETFs?
Same principles as shares: if held to trade, 2.5% of market value; if held long term, 2.5% of the zakatable assets behind the units (or a proxy). Bond or money-market funds are almost entirely zakatable assets. The American Fiqh Academy treats most fund holdings as trade assets (full value).
FCNAPartly, or once
Same stock methods apply to ETFs and funds.
NZFPartly, or once
Proxies by fund type: equity about 25-27%, Shariah funds 26%, property 15%, mixed 50%, bonds and gilts 100%.
American Fiqh AcademyDue
Actively and passively managed funds are generally trade assets: zakat on full market value.
Is zakat due on my workplace or personal pension (defined contribution, 401(k), IRA, SIPP)?
Contemporary scholars differ widely. Views: (1) no zakat until you can access it, then one year (IIFA for employer-controlled schemes; Joe Bradford for 401(k) before 59.5); (2) zakat every year on the zakatable portion of the investments (NZF, FCNA method 1); (3) every year on what you could withdraw after tax and penalties (AMJA 2010, FCNA method 2); (4) every year on full market value (American Fiqh Academy).
IIFADepends on the facts
If the employee directs the investments of a savings plan in his name, it is zakatable yearly; if he has no control, no zakat until received, then one year.
NZFPartly, or once
Zakatable yearly even without access, on the zakatable proportion (equity proxy 25-27%).
FCNAPartly, or once
Annual; method 1: zakatable portion without deducting taxes or penalties; method 2: full value minus taxes and penalties. Shortfall can be carried as a debt.
AMJA (2010)Partly, or once
Annually on the withdrawable amount after penalties, taxes and fees.
AMJA (2006)Depends on the facts
Zakatable only if legally withdrawable.
American Fiqh AcademyDue
Full market value; penalties and deferred taxes are not deductible; may be settled at withdrawal if illiquid.
Joe BradfordNot due
Not zakatable before penalty-free access; then 2.5% on the available amount.
Zakat Foundation of AmericaDepends on the facts
Zakatable with full access; for restricted accounts, balance minus penalties, fees and taxes.
Classical schools did not address pensions; this is purely contemporary ijtihad. Priority item for scholar review.
Should I use the gold or the silver nisab for my cash savings?
Paper money takes the ruling of gold and silver, but the texts set no nisab for paper money, so scholars differ. Some use silver (lower, more beneficial to the poor); others use gold (closer to real wealth today).
Hanafi schoolDepends on the facts
The classical Hanafi principle is to use the measure most beneficial to the poor, which today is silver; Deoband applies the silver nisab, especially when a person holds a mix of assets. Some Western Hanafi muftis now prefer gold.
Maliki schoolDepends on the facts
No explicit classical ruling on paper money; both metals are recognised nisabs and currency is treated as either. The Kuwaiti Encyclopedia found no Maliki statement on which metal trade goods are valued in.
Shafi'i schoolDepends on the facts
Trade goods are valued in the currency used to buy them, else the dominant currency of the land; for paper money contemporary Shafi'i practice varies.
Hanbali schoolDepends on the facts
Trade goods are valued by whichever metal is better for the poor, which points to silver today.
QaradawiDepends on the facts
Gold nisab (85 g) for money, since 595 g of silver no longer reflects the wealth the nisab was meant to mark.
IIFADepends on the facts
Paper money takes the rulings of gold and silver for zakat; no single metal specified.
Dar al-Ifta al-MisriyyahDepends on the facts
85 g of 21-karat gold.
Do I pay zakat on the interest my bank account earned?
Interest (riba) is not your lawful wealth, so it is not zakatable and zakat does not purify it. Scholars direct that it be given away entirely to charity, without expecting reward, not counted as zakat. A minority contemporary view (Al-Azhar's Islamic Research Academy, 2002) treats fixed bank deposit returns as permissible.
Hanafi schoolNot due
Haram wealth, including riba, is not owned by the one holding it; it must be returned to its owner where possible, otherwise disposed of in full, not as sadaqah for reward. Paying 2.5% of it as zakat does not purify it. The principal remains zakatable.
Maliki schoolNot due
Haram wealth, including riba, is not owned by the one holding it; it must be returned to its owner where possible, otherwise disposed of in full, not as sadaqah for reward. Paying 2.5% of it as zakat does not purify it. The principal remains zakatable.
Shafi'i schoolNot due
Haram wealth, including riba, is not owned by the one holding it; it must be returned to its owner where possible, otherwise disposed of in full, not as sadaqah for reward. Paying 2.5% of it as zakat does not purify it. The principal remains zakatable.
Hanbali schoolNot due
Haram wealth, including riba, is not owned by the one holding it; it must be returned to its owner where possible, otherwise disposed of in full, not as sadaqah for reward. Paying 2.5% of it as zakat does not purify it. The principal remains zakatable.
NZFNot due
Interest is not zakatable; give it away as charity, not as zakat.
Dar al-Ifta al-MisriyyahDue
Minority view: predetermined returns on bank deposits are an investment return, not riba, so they are part of zakatable savings.
Can I use the Gregorian calendar for my zakat year? What rate then?
The lunar year is the default. Contemporary standards (AAOIFI) allow using a solar year for practical reasons with the rate raised to about 2.577% to cover the extra 11 days.
AAOIFIDepends on the facts
Solar year allowed at 2.577% (commonly quoted as 2.5775%).
Monzer Kahf / Int'l Organisation for Contemporary Fiqh of ZakahDepends on the facts
Permissible when the rate is adjusted to 2.577%.
NZFDepends on the facts
Allowed per AAOIFI, but NZF advises the lunar year.
Classical schools did not address this; it is a contemporary practical ruling.
Is zakat due on Bitcoin, Ethereum and other cryptocurrencies?
Among scholars who accept crypto as property, it is zakatable: coins used as currency are treated like cash, and any crypto bought to resell is trade goods, both at 2.5% of market value on your zakat date. IIFA has not yet issued a ruling on its nature. Egypt's Dar al-Ifta declared crypto trading impermissible in 2017.
NZFDue
Crypto bought to resell is always zakatable at market value; currency-type coins are cash equivalents; tokens not bought to resell depend on what they represent.
IIFADepends on the facts
Resolution 237 (2019) deferred a ruling pending research on whether crypto is currency, commodity or asset.
Dar al-Ifta al-MisriyyahDepends on the facts
Trading crypto is impermissible (2017); no zakat ruling stated. Wealth already held still needs a scholar's guidance.
Hanafi schoolDue
By analogy: if treated as currency, it takes the ruling of money (like paper currency); if held to resell, it is trade goods.
Maliki schoolDue
By analogy: if treated as currency, it takes the ruling of money (like paper currency); if held to resell, it is trade goods.
Shafi'i schoolDue
By analogy: if treated as currency, it takes the ruling of money (like paper currency); if held to resell, it is trade goods.
Hanbali schoolDue
By analogy: if treated as currency, it takes the ruling of money (like paper currency); if held to resell, it is trade goods.
School positions are analogies drawn by contemporary scholars; the classical schools obviously did not address crypto.
Is zakat due on a defined benefit (final salary) pension or the state pension?
No, while you are not receiving it: there is no specific owned pot. Pension payments you receive become cash and join your zakatable wealth.
NZFNot due
No zakat on defined benefit or state pensions (no quantifiable amount held in your name).
IIFANot due
Pension salary: no zakat during service; received amounts join zakatable assets.
Is zakat due on end-of-service gratuity or a lump sum I will receive when I leave my job?
IIFA: no zakat while you do not fully own it; once it is decided and paid to you, it joins your zakatable wealth. Voluntary savings you control (for example voluntary PPF deposits) are zakatable yearly per Deoband.
IIFADepends on the facts
End-of-service award, retirement award and employer-controlled savings: no zakat until received (savings plans: one year on receipt); self-directed plans: yearly.
Darul Uloom DeobandDue
Voluntary PPF deposits are zakatable every year.
For provident funds (GP Fund, GPF, EPF, VPF, KWSP, CPF) and past years after receipt, see pension-provident-fund, which sets out the Hanafi, Malaysian and Singaporean rulings.
Someone owes me money but may never repay (or denies it). Is zakat due on it?
No zakat is required while it is unlikely to be recovered. If it is later recovered: the Hanafi school owes nothing for past years; the Maliki school one year; the Shafi'i azhar all past years; the Hanbali school has two narrations. IIFA: zakat starts a new year from receipt.
Hanafi schoolNot due
No zakat for the past years, as ownership was not complete (mal al-dimar); a new hawl starts on receipt.
Maliki schoolPartly, or once
On recovery, zakat for one year.
Shafi'i schoolDepends on the facts
Azhar: once recovered, zakat for all past years (a report from 'Ali supports this); nothing is due unless it is recovered.
Hanbali schoolDepends on the facts
Two narrations: all past years on recovery, or none.
IIFADepends on the facts
If the debtor is insolvent or procrastinating, zakat is due after a year passes from receipt.
Is zakat due on a property I rent out?
Not on the property's value. The rent you receive becomes cash and is zakatable if still held on your zakat date (IIFA: after a year from receipt). Qaradawi's minority view charges 10% on net rental income by analogy with crops.
Hanafi schoolNot due
Real estate held for rent is not trade goods (not held for sale); its income becomes cash owned by the landlord.
Maliki schoolNot due
Real estate held for rent is not trade goods (not held for sale); its income becomes cash owned by the landlord.
Shafi'i schoolNot due
Real estate held for rent is not trade goods (not held for sale); its income becomes cash owned by the landlord.
Hanbali schoolNot due
Real estate held for rent is not trade goods (not held for sale); its income becomes cash owned by the landlord.
IIFAPartly, or once
No zakat on leased real estate; 2.5% on its yield after a year from actual receipt.
QaradawiPartly, or once
Minority view: 10% of net rental income (or 5% of gross), like crops, taken at receipt.