Praise
be to Allah
Zakaah is one of
the pillars of Islam. In Islam, it comes after the twin testimony of faith
(ash-shahaadatayn) and prayer in importance. The fact that it is obligatory
is proven by the Qur’an and Sunnah, and by the consensus of Muslim scholars.
As for the taxes
that are determined and imposed by the state upon the people, in general
terms they are financial obligations that the state imposes upon individuals
and organisations, with the aim of financing state expenditures, such as
spending on education, health, roads and so on.
The basic
principle regarding taxes is that they are unlawful and it is not
permissible to impose them except in the case of necessity, which is when
the coffers of the bayt al-maal (treasury) are empty and there are pressing
needs that cannot be financed except by imposing taxes. In this case, the
imposition of taxes is an exceptional measure, in which attention must be
paid to treating people equitably as much as possible. It is not permissible
to make that something ongoing and permanent.
It says in
al-Mawsoo‘ah al-Fiqhiyyah (8/247):
Taxes may be
imposed upon the population to serve their interests, whether that is for
the purpose of jihad or otherwise. They should not be imposed upon them
except when the funds in the bayt al-maal (treasury) are not sufficient, and
it is a case of necessity, otherwise the taxes are an unlawful source of
income.
It says in
Kashshaaf al-Qinaa‘ (3/139):
It is haraam to
impose a “tithe” [a tax of 10%] upon the wealth of the Muslims. End quote.
A “tithe” means
taking one-tenth of wealth; they used to take one tenth of merchants’
wealth. This is what is called taxes nowadays.
If a Muslim is
not able to avoid this injustice, then he may pay what he is forced to of
taxes, then on the Day of Resurrection, Allah will judge among His slaves
with justice.
Shaykh Ibn
‘Uthaymeen (may Allah have mercy on him) said:
Everything that
is taken unlawfully comes under the heading of taxes, which is prohibited.
It is not permissible for anyone to take his brother’s wealth unlawfully, as
the Prophet (blessings and peace of Allah be upon him) said: “If you sell
some produce to your brother then it is stricken with blight, it is not
permissible for you to take anything from him. Why would you take your
brother’s wealth unlawfully?” But the Muslim is required to hear and obey
those in authority.
It is not
permissible for us to take such matters as a means to impugn those in
authority and revile them in our gatherings and the like. Let us be patient,
and what we cannot attain in this world (of justice) we will attain in the
hereafter. End quote.
Liqaa’ al-Baab
al-Maftooh
(65/12).
Note: it is not
permissible to count what is paid in taxes as part of one’s zakaah.
Shaykh al-Islam
Ibn Taymiyah (may Allah have mercy on him) was asked: Does what the
authorities charge as tolls on the roads count as zakaah or not?
He replied: What
the authorities charge for purposes other than zakaah cannot be counted as
zakaah. And Allah knows best. End quote.
Majmoo‘ al-Fataawa
(30/343).
The scholars of
the Standing Committee for Issuing Fatwas said:
It is not
permissible to count the taxes that business owners pay on their wealth as
part of the zakaah that is due on that wealth. Rather the obligatory zakaah
must be paid separately and spent on the designated causes which Allah, may
He be glorified and exalted, mentioned in the verse (interpretation of the
meaning): “Zakah
expenditures are only for the poor and for the needy and for those employed
to collect [zakah] and for bringing hearts together [for Islam] and for
freeing captives [or slaves] and for those in debt and for the cause of
Allah and for the [stranded] traveler – an obligation [imposed] by Allah .
And Allah is Knowing and Wise”
[at-Tawbah 9:60].
End quote.
Fataawa al-Lajnah
ad-Daa’imah
(9/285).
For more
information, please see the answers to questions no. 2447
and 25758.
And Allah knows
best.