Zakat is obligatory (fard) for every individual who is Muslim, free, sane, has reached the age of puberty (bulugh), and possesses wealth amounting to the nisab beyond their basic needs and debts. It is a condition that one lunar year has passed over this wealth and that the wealth has a productive (nami) quality.

The measure of wealth (nisab) required for zakat to be wajib is the possession of 80.14 g of gold or its equivalent in money or trade goods. When calculating, the family’s annual routine expenses and debts are deducted, then definite receivables are added to the existing savings; if the remaining amount is above this limit, the zakat obligation begins.

For gold, silver, cash, foreign currency, and trade goods, the zakat rate is set at 2.5% (one-fortieth) annually. In industrial enterprises, only working capital assets (raw materials, produced goods, and cash) are subject to zakat at this rate. For agricultural products, rates of 10% (ushr) or 5% are applied depending on the irrigation method.

In the Holy Qur’an, the categories for zakat distribution are defined in eight classes: the poor, the needy, zakat administrators, mu’allafa al-qulub (those whose hearts are to be reconciled to Islam), slaves, debtors, those in the cause of Allah, and wayfarers. A person cannot give their zakat to those they are obligated to care for, such as parents, children, or spouses.

Zakat is obligatory (fard) for those who possess wealth amounting to the nisab (80.14 g of gold) with the condition that one year has passed; Fitra (Sadaqat al-Fitr) is wajib for every Muslim who possesses this wealth on the morning of Eid. Sadaqah, on the other hand, is a broader concept encompassing all types of voluntary donations made for the sake of Allah without any nisab requirement. Fitra should ideally be given before the Eid prayer.