Fatwa of the Supreme Scientific Council on Zakat

Introduction

Zakat is one of the five pillars of Islam and a fundamental obligation for every Muslim whose wealth meets the Nisab threshold. The Supreme Scientific Council of Morocco, under the presidency of King Mohammed VI, issued this fatwa to clarify the rulings of Zakat according to the Maliki school of jurisprudence.

This fatwa covers all types of zakatable wealth in the modern economy, including agriculture, livestock, commerce, industry, services, and financial assets.

Nisab Thresholds

The Nisab is the minimum amount of wealth a Muslim must possess for one full lunar year before Zakat becomes obligatory.

The fatwa recommends using the silver nisab as the default assessment, as it is the lower threshold and benefits more people. Those who wish to use the gold nisab may do so. Note: The "dirham" here refers to the classical Islamic silver dirham (≈2.975g), not the modern Moroccan Dirham (MAD).

To convert to MAD: multiply the weight in grams by the current market price per gram. The fatwa referenced gold at 800 MAD/g and silver at 12 MAD/g (October 2025). Always verify current rates.

Zakat Rate

The obligatory Zakat rate on wealth is 2.5% (one-quarter of one-tenth, ربع العشر) of the net zakatable wealth above the Nisab, after deducting essential expenses and debts.

For rain-fed agriculture: 10% (العُشر). For irrigated agriculture: 5% (نصف العُشر).

Types of Zakatable Wealth

The fatwa identifies 8 major sectors of zakatable wealth in the modern economy:

All are subject to the 2.5% rate when their value reaches the Nisab, after deducting operating costs.

The Hawl (Lunar Year)

Zakat is due only after one complete lunar year (Hawl = 354 days) has passed while wealth remains at or above the Nisab threshold. The Hawl differs by asset type:

Who Receives Zakat?

Zakat must be distributed to the eight categories specified in the Quran (Surah At-Tawbah, 9:60):

Zakat cannot be given to one's dependents (parents, minor children, spouse).

Zakat on Salaries

For salaried workers, the fatwa specifies: deduct the minimum living expenses (set at the SMIG of 3,266 MAD/month at time of fatwa). If the remaining annual income exceeds the Nisab, Zakat of 2.5% is due.

Jewelry and Personal Gold

No Zakat is due on personal jewelry worn for adornment (such as rings and bracelets). However, if jewelry is sold and the proceeds reach the Nisab after one year, Zakat becomes obligatory.