Understanding Zakat on Livestock
Zakat is required on livestock animals such as camels, cows, buffaloes, sheep, goats, and other farm animals that are raised for natural growth and business purposes. The primary condition for zakat on livestock is that the animals must be freely grazing in open pastures for most of the year. If they are fed by their owners, zakat is not required unless they are part of a trading or business operation.
Livestock zakat is based on the number of animals owned and must be paid annually. The obligation varies based on species and quantity, and the Islamic guidelines provide clear thresholds (nisab) for determining when zakat is due.
Conditions for Livestock Zakat
For livestock to be zakatable, the following conditions must be met:
1. The Nisab (Minimum Number) Must Be Reached
Islamic law sets a minimum threshold (nisab) for different types of livestock:
- Camels: 5 or more
- Cows/Buffaloes: 30 or more
- Sheep/Goats: 40 or more
If the number of animals is below the nisab, no zakat is required.
2. The Animals Must Be Owned for One Lunar Year
The livestock must be in the owner's possession for a full Islamic lunar year before zakat becomes due. If animals are bought, sold, or acquired within the year, zakat calculations must be adjusted accordingly.
3. The Animals Must Be Freely Grazing
Only animals that depend on natural grazing for their food are zakatable. If they are fed with purchased fodder, they are exempt unless used for business purposes.
4. The Animals Must Not Be for Personal Use
Livestock kept for personal needs, such as farm work, milk production for family use, or household consumption, are not subject to zakat. Only animals raised for trade, business, or breeding for sale require zakat.
Zakat Nisab and Calculation for Livestock
1. Zakat on Camels
The table below shows the nisab and zakat amount for camels:
| Number of Camels | Zakat Due |
| 1-4 | No Zakat |
| 5-9 | 1 sheep or goat |
| 10-14 | 2 sheep or goats |
| 15-19 | 3 sheep or goats |
| 20-24 | 4 sheep or goats |
| 25-35 | 1 young camel (1-year-old) |
| 36-45 | 1 young camel (2-year-old) |
| 46-60 | 1 young camel (3-year-old) |
| 61-75 | 1 young camel (4-year-old) |
| 76-90 | 2 young camels (2-year-old) |
| 91-120 | 2 young camels (3-year-old) |
| 121+ | Additional camels based on every 40 or 50 camels |
If someone owns more than 120 camels, zakat must be calculated with one extra camel for every additional 40 or 50 camels.
2. Zakat on Cows and Buffaloes
For cows and buffaloes, zakat is calculated as follows:
| Number of Cows | Zakat Due |
| 1-29 | No Zakat |
| 30-39 | 1 calf (1-year-old) |
| 40-59 | 1 calf (2-year-old) |
| 60-69 | 2 calves (1-year-old) |
| 70-79 | 1 calf (1-year-old) and 1 calf (2-year-old) |
| 80-99 | 2 calves (2-year-old) |
| 100-119 | 3 calves (1-year-old) |
| 120+ | Additional animals based on every 30 or 40 cows |
For every additional 30 cows, one 1-year-old calf must be given as zakat, and for every 40 cows, one 2-year-old calf must be given.
3. Zakat on Sheep and Goats
For sheep and goats, zakat is calculated as follows:
| Number of Sheep/Goats | Zakat Due |
| 1-39 | No Zakat |
| 40-120 | 1 sheep or goat |
| 121-200 | 2 sheep or goats |
| 201-300 | 3 sheep or goats |
| 301+ | 1 additional sheep for every 100 sheep |
If the number of sheep exceeds 300, one additional sheep must be given as zakat for every 100 additional sheep.
Zakat on Other Types of Livestock
- Horses, Donkeys, and Mules: If used for personal or work purposes, no zakat is due. However, if they are traded for profit, zakat is due on their market value.
- Poultry Farming and Fish Farming: If raised for personal use, no zakat is required. If raised for commercial sale, 2.5% zakat is due on their market value at the end of the zakat year.
- Dairy Farms: Zakat is due on the commercial profits and milk sales, not on the cows and buffaloes themselves.
Zakat on Jointly Owned Livestock
If livestock is jointly owned by multiple people, zakat must be calculated separately based on each person’s share. If an individual's share reaches the nisab, they must pay zakat on their portion. If the total ownership meets the nisab but individual shares do not, then zakat is not required for any individual.
How to Pay Zakat on Livestock
Owners can pay zakat in one of the following ways:
- Giving the Required Number of Animals: The owner may give the specified number of sheep, goats, or camels as zakat.
- Paying the Market Value: Instead of giving animals, the owner can pay zakat in cash equivalent to the market price of the required animals.
- Selling Some Livestock to Pay Zakat: If the owner does not want to give animals directly, they may sell some livestock and use the money to pay zakat.
Modern Agricultural and Commercial Considerations
In modern agriculture and livestock farming, different business models exist. Large-scale commercial farms may operate differently than traditional herding practices. If livestock is part of a structured business operation, zakat must be paid on the market value of the animals and the profits earned.
- Industrial-Scale Dairy Farms: Zakat is required on milk production revenue rather than the cows themselves.
- Meat Processing Businesses: Zakat applies to the stock of animals held for sale.
- Fisheries and Poultry Farms: If farmed commercially, zakat is due on the market value of the stock at the end of the zakat year.
The Importance of Livestock Zakat
Livestock zakat ensures wealth circulation, economic justice, and social welfare. It is a means of purifying wealth and ensuring that the needy benefit from agricultural prosperity.
To fulfill livestock zakat obligations, owners must:
✔ Determine if their livestock meets the nisab
✔ Ensure the animals are freely grazing
✔ Calculate the correct zakat amount based on Islamic rulings
✔ Pay zakat annually, using animals or monetary value
By following these guidelines, livestock owners can purify their wealth, support the poor, and fulfill their religious duty.