Understanding Zakat on Agricultural Produce
The Arabic word for crops is ‘Ushr’, derived from ‘Asharah’, meaning one-tenth. In Islam, zakat on crops and fruits is distinct from monetary zakat, and it is due at the time of harvest rather than annually. Unlike monetary assets, which must be held for a year, agricultural zakat (Ushr) is due immediately upon harvest.
Zakat on crops applies to grains, fruits, vegetables, and other farm produce grown for trade or consumption. It ensures wealth circulation, supports the needy, and promotes social justice. The zakat obligation is based on how the land is irrigated, whether through natural rainfall or artificial irrigation methods.
Islamic Perspective on Crop Zakat
Allah has emphasized the obligation of zakat on crops in the Quran, stating:
“O believers! Give out from the good things which you have earned and from what We have produced for you from the earth…”
(Surah Al-Baqarah, 2:267)
Similarly, the Prophet Muhammad (PBUH) has stated:
“For the produce irrigated by natural rain or springs, one-tenth (10%) of the yield must be given as zakat, while for crops irrigated by artificial means, one-twentieth (5%) should be given.”
(Sahih Al-Bukhari, Sahih Muslim)
From these Quranic and Hadith sources, it is evident that agricultural zakat is an obligatory duty on farmers.
Conditions for Paying Zakat on Crops
For a crop to be zakatable, the following conditions must be met:
1. The Nisab (Minimum Threshold) Must Be Reached
The minimum amount of harvested crops that qualifies for zakat is 5 Wasq (equivalent to approximately 653 kg of grains or dates). If the total produce is below this amount, no zakat is required.
2. Zakat Is Paid at Harvest Time
Unlike monetary zakat, which is due annually, crop zakat must be paid immediately upon harvest. If the harvest is stored and sold later, zakat is still due at the time of reaping.
3. No Deduction for Taxes or Costs
Zakat is calculated on the total yield before deducting expenses such as fertilizers, irrigation, labor, or taxes.
4. All Crops Must Be Accounted for
Zakat applies to grains, fruits, vegetables, dates, and other harvested produce. Regardless of whether the produce is sold, stored, or consumed, zakat must be given on the gross yield.
5. Different Rules for Leased Land
If a farmer rents land, he must still pay zakat on the harvest. If the land is leased for a fixed share of the produce, the landlord must pay zakat on his share, while the farmer pays on his own portion.
Zakat Calculation Based on Irrigation Method
| Irrigation Type | Zakat Rate |
| Naturally Irrigated (Rainwater, Springs, or Rivers) | 10% (One-Tenth of Yield) |
| Artificial Irrigation (Wells, Machines, or Paid Water Supply) | 5% (One-Twentieth of Yield) |
| Partially Irrigated (Both Natural & Artificial Sources) | Between 5% to 10%, depending on irrigation ratio |
Thus, if a farmer grows 1,000 kg of wheat using rainwater, he must pay:
1,000 kg × 10% = 100 kg as zakat
If the same crop was grown using pumped water (artificial irrigation), he must pay:
1,000 kg × 5% = 50 kg as zakat
Special Cases in Agricultural Zakat
1. Zakat on Loaned or Borrowed Crops
If a farmer took a loan to cultivate crops, zakat is still due on the produce. However, if a farmer has debts that exceed his assets, zakat may not be obligatory.
2. Crop Wastage and Loss
If crops are damaged by natural disasters, no zakat is required on the lost portion. However, if the loss occurs after the zakat is due, the farmer must still pay zakat on the surviving portion.
3. Zakat on Fruits and Orchards
Fruits like dates, grapes, and olives are subject to zakat if they reach the nisab. Commercial orchards must pay zakat on their total yield.
4. Zakat on Honey Production
Some scholars state that honey producers must pay 10% zakat on their total production if it exceeds 653 kg.
Zakat on Stored Grains and Agricultural Produce
- If crops are stored for personal use, no zakat is due.
- If crops are stored for trade, they are subject to 2.5% zakat on their market value.
- If crops are processed into another product, zakat must be calculated based on the final product.
Zakat on Agricultural Business and Large-Scale Farming
- Commercial farms must pay 2.5% zakat on their annual revenue after expenses.
- Agricultural businesses involved in exporting and trading crops must pay zakat on total sales profits.
- Hybrid or genetically modified crops are subject to the same zakat rules as natural crops.
The Importance of Crop Zakat
Agricultural zakat ensures economic balance, supports the poor, and purifies wealth. It is a fundamental duty that farmers must fulfill to maintain economic justice.
Farmers should:
✔ Calculate zakat immediately upon harvest.
✔ Pay 10% on rain-fed crops and 5% on irrigated crops.
✔ Ensure all harvested produce is accounted for.
✔ Distribute zakat to the needy as food or cash equivalent.
By fulfilling this Islamic obligation, farmers contribute to charity, sustainability, and social well-being.