Zakat Malaysia 2026 — Types, Rates, Calculation and How to Pay

Zakat is one of the five pillars of Islam — a mandatory act of worship in the form of wealth purification. For Malaysian Muslims, it is also one of the most financially significant obligations you will manage each year, because every ringgit you pay in zakat directly reduces your income tax bill.

Yet zakat remains one of the least understood financial obligations. Which types of wealth are subject to zakat? What counts toward the threshold? How do you actually calculate it when you have a mix of savings, EPF, investments, and business income? And how does the state-by-state system work in practice?

This guide works through all of it — type by type, with the calculation logic and the practical steps for paying online. It is written as a factual reference, not a religious ruling. For a definitive determination of your personal zakat obligation, consult your state's zakat authority or a qualified religious scholar.

Last updated 25 October 2026 · money.com.my Editorial

What is the difference between zakat fitrah and zakat harta?#

Before anything else, understand that "zakat" in Malaysia covers two distinct obligations.

Zakat Fitrah is the simpler one. It is a fixed amount paid per person (including dependants) during Ramadan, before the Eid al-Fitr prayer. Each state's religious authority sets the rate. For 2025 (1446H) the compulsory minimum ranged from RM7 to RM10 per person across the states, with higher optional rates up to RM27 for better grades of rice (published through Zakat MAINPP citing the state religious councils); we did not find the 2026 rates, so check your state's.

Every Muslim who has food in excess of their needs for the day of Eid must pay zakat fitrah. There is no wealth threshold — even low-income Muslims pay it if they can. It is typically collected at mosques or paid online through the state zakat portal.

Zakat Harta (zakat on wealth) is the more complex obligation, and the focus of this guide. It applies to accumulated wealth above a minimum threshold (nisab). For gold, business assets, savings and livestock the wealth must also have been held for one year (haul); PPZ-MAIWP says zakat on income, farm produce and rikaz does not need a haul, and that although the haul is originally a Hijri year (354 days), practice follows the Gregorian year (365 days). The standard rate is 2.5% of qualifying wealth, though the calculation method varies by asset type.

For the remainder of this guide, "zakat" refers to Zakat Harta unless stated otherwise.

When does zakat become obligatory?#

Zakat on wealth is only obligatory when your total qualifying assets exceed the nisab. In Malaysia, the nisab is calculated as the value of 85 grammes of gold at the prevailing market price (PPZ-MAIWP's 2026 nisab is RM33,996, at RM399.95 a gram).

Because gold prices fluctuate, the nisab in ringgit changes regularly. Each state zakat authority publishes its current nisab figure — this is the number you use, not a self-calculated estimate.

Key points about nisab#

• The nisab applies to your net qualifying assets after deducting essential living expenses (for zakat pendapatan) or after accounting for liabilities (for business zakat)
• The Federal Territories Syariah Legal Consultative Committee decided on 4 October 2018 that zakat is assessed on the final balance at the end of the haul, rather than tracking the balance through the year (PPZ-MAIWP)
• Different asset types may have different hawl starting points — your savings account and your share portfolio do not necessarily share the same anniversary date
• Gold price movements mean the nisab can shift meaningfully year to year — always check the current figure before calculating

Where to check the current nisab#

Each state publishes this on their zakat authority website:

What types of zakat harta are there in Malaysia?#

Malaysian zakat authorities generally recognise the following categories. Not every state collects every type identically — there are minor differences in methodology — but the core categories are consistent.

1. Zakat on Income (Zakat Pendapatan)#

This is the most common type for salaried Malaysians. PPZ-MAIWP's page cites the Federal Territories fatwa that zakat is due on income from employment, including wages, salary, allowances, remuneration and bonuses; it does not mention benefits in kind, which the guide had listed.

The National Fatwa Committee decided on 7 May 2003 that zakat on salary and income is based on gross annual income at 2.5%. Some state authorities may allow deductions, and the guide has described two methods; which authority uses which is for you to confirm:

Method 1 — Gross income method (without deductions): Zakat = 2.5% × gross annual income (if above nisab)

Method 2 — Net income method (with allowable deductions): Zakat = 2.5% × (gross annual income − allowable deductions)

Allowable deductions typically include:

• Self-maintenance (varies by state — typically RM9,000–RM12,000/year)
• Spouse maintenance (if applicable)
• Children's maintenance (per child, up to a cap)
• Parents' maintenance
• EPF employee contribution (11%)
• SOCSO/EIS contributions
• Zakat fitrah already paid

The guide's earlier statement that the net income method is "the more commonly applied method across most states" is withdrawn: the national fatwa we found uses gross annual income, and we did not verify any state's deduction amounts.

Example calculation (net income method):

Take PPZ-MAIWP's published 2026 nisab of RM33,996.00 (85 grammes of gold at RM399.95 a gram) — the net income of RM67,440 exceeds it. Zakat payable = 2.5% × RM67,440 = RM1,686.

Use your state's calculator. Every zakat authority provides an online zakat pendapatan calculator that applies the correct deduction amounts and current nisab for your state. Do not manually calculate if you can avoid it.

2. Zakat on Savings (Zakat Wang Simpanan)#

Applies to bank savings, fixed deposits, and other cash deposits that have been held for one hawl (lunar year) and exceed the nisab.

The calculation is straightforward: PPZ-MAIWP charges 2.5% of the last balance at the end of the year's savings (its worked example uses the final balance, and the Federal Territories fatwa of 4 October 2018 adopts the end-of-haul balance). The guide's earlier "lowest balance" rule is withdrawn; other states may use a different method, so check yours.

This includes:

• Savings accounts
• Fixed deposits (including Islamic fixed deposits)
• Current accounts (balance above daily operating needs)
• Foreign currency deposits

For a deeper breakdown of which savings and investment accounts qualify, see our Zakat on Savings and Investments guide.

3. Zakat on Business (Zakat Perniagaan)#

Businesses owned by Muslims — whether sole proprietorships, partnerships, or companies — are subject to zakat on their net qualifying assets.

The standard formula used by most Malaysian zakat authorities:

Zakat = 2.5% × (current assets − current liabilities)

Current assets include: cash, receivables, inventory, and short-term investments. Fixed assets (equipment, property used in the business) are generally excluded.

PPZ-MAIWP gives three methods for business zakat: working capital (current assets less current liabilities, times the Muslim ownership share, times 2.5%), growth capital (for institutions without a current/non-current split) and profit and loss (revenue less costs, times 2.5%, for small traders without accounts). For sole proprietors who mix personal and business finances, the business zakat calculation can overlap with zakat pendapatan; the guide has said most authorities advise paying whichever is higher, not both, but we did not find that in PPZ-MAIWP's pages, so consult your state authority.

If you operate as a sole proprietor, see our guide on sole proprietor vs Sdn Bhd for how business structure affects both your tax and zakat obligations.

4. Zakat on Shares and Investments (Zakat Saham)#

If you hold shares in Bursa-listed companies, unit trusts, or other investment instruments, these may be subject to zakat.

Two approaches exist:

If the company pays zakat on behalf of shareholders — many Shariah-compliant companies and Islamic unit trust funds pay zakat at the corporate level. Check the fund's annual report or prospectus. If zakat has already been deducted, you do not pay again on that investment.

If the company does not pay zakat — you calculate zakat on your share of the company's net qualifying assets (if you can determine it), or more practically, on the market value of your shareholding at the end of the hawl period.

For unit trusts, the fund manager's annual report typically states whether zakat has been paid on the fund's income. ASB and other ASNB funds have their own zakat treatment — see the ASNB Unit Trusts Explained guide for specifics.

5. Zakat on Gold and Silver (Zakat Emas dan Perak)#

Gold and silver held as investment or savings (not personal jewellery worn regularly) are subject to zakat.

Gold nisab: 85 grammes Silver nisab: 595 grammes

If you hold gold above 85g that is not regularly worn personal jewellery, zakat = 2.5% of the total gold value at market price.

The distinction between "personal jewellery" (uruf) and "investment gold" matters:

• Gold jewellery worn daily or regularly is generally exempt from zakat (the uruf exemption)
• Gold bars, coins and wafers, and jewellery kept as savings rather than worn (including broken or old pieces), are zakatable; PPZ-MAIWP also says a Shariah-compliant gold savings (passbook) account is zakatable on weight when 85 grammes or more is held with investment intent, while gold held through a non-compliant or virtual account is treated as savings, on the principal
• The Federal Territories set the worn-jewellery uruf at 800 grammes: worn jewellery above that weight is zakatable. The guide's earlier statement that states differ on the jewellery exemption is not in PPZ-MAIWP's pages and is unverified

6. Zakat on EPF (Zakat KWSP)#

EPF savings are a significant component of most Malaysian Muslims' total wealth. The question of whether EPF is zakatable — and how to calculate it — generates considerable discussion.

PPZ-MAIWP's position, based on the Federal Territories Syariah Legal Consultative Committee's 120th meeting (1 November 2019), is that EPF money is zakatable at 2.5%, subject to the nisab, but the duty arises when the money becomes yours to withdraw ("milk al-taam"), not on the whole balance every year. In summary: for withdrawal schemes that meet that condition and are not for basic needs (for example savings above RM1 million and ages 55 and 60), zakat is due on the whole amount that can be withdrawn without waiting a haul, and any balance left unwithdrawn for a year is treated as savings; for the age-50 withdrawal from Akaun Sejahtera (formerly Account 2), zakat is due on the amount withdrawn, and if you did not withdraw at 50, from age 51 on the whole withdrawable amount, while the balance not withdrawn need not be zakated; withdrawals for housing, education, health and permanent disability are not subject to zakat. We could not confirm Lembaga Zakat Selangor's position or the guide's earlier statement that EPF has a zakat calculator at my.epf.gov.my (kwsp.gov.my returned HTTP 403), so both are withdrawn.

The guide's earlier two approaches (zakat on the full balance every year, called "more prudent by most Malaysian zakat authorities", and zakat only on withdrawal) are replaced by PPZ-MAIWP's rule above; other states may differ. See our EPF Complete Guide 2026 for how the three-account structure (Akaun Persaraan, Akaun Sejahtera, Akaun Fleksibel) affects your total EPF balance.

7. Zakat on Agriculture (Zakat Pertanian) and Livestock (Zakat Ternakan)#

These apply primarily to farmers and livestock owners. The rates differ from the standard 2.5%:

• Rain-fed agriculture: 10% of harvest value (crops watered naturally)
• Irrigated agriculture: 5% of harvest value (crops watered with effort or cost), and 7.5% where both methods are used (PPZ-MAIWP); the nisab is 5 wasaq (363 gantang)
• Livestock: specific thresholds apply (e.g., 30 to 39 cattle or buffalo = 1 male animal over one year, PPZ-MAIWP)

Most urban Malaysians will not encounter these categories. If you do farm or raise livestock commercially, your state zakat authority has specific nisab tables and filing processes.

How does zakat reduce your income tax?#

This is the single most important financial fact about zakat that many Malaysians overlook.

Zakat paid to an authorised state zakat authority qualifies as a tax rebate under Malaysian income tax law. Not a deduction — a rebate.

The difference is enormous:

A RM2,000 zakat payment saves you RM2,000 in income tax (up to the amount of tax charged for that year). This means the effective cost of zakat for a tax-paying Muslim is zero — the obligation is fulfilled, and the tax bill drops by the same amount.

Conditions for the rebate#

• The zakat must be paid in the basis year (the calendar year the return covers) to an appropriate religious authority established under written law, such as your state zakat authority (not directly to individuals or informal channels); section 6A(3) covers zakat, fitrah and other Islamic religious dues whose payment is obligatory
• The payment must be evidenced by a receipt (resit zakat) issued by that authority
• Enter the zakat amount in your annual income tax return via the MyTax e-Filing portal
• The rebate cannot exceed the income tax charged for the year before any rebate, and that cap is shared with your other rebates under the same section — excess zakat does not carry forward (Income Tax Act 1967, section 6A(3) and (4))

Timing strategy#

The rebate is for zakat paid in the basis year (the calendar year the return covers) and evidenced by a receipt from the zakat authority (Income Tax Act 1967, section 6A(3)). Zakat paid by 31 December 2026 counts for the YA2026 return filed in 2027; zakat paid in January 2027 counts for YA2027. To claim a payment in this year's return, pay before 31 December. There is no religious requirement to align zakat with the calendar year — the hawl is a lunar year — but the tax benefit makes calendar-year alignment practical.

If your income tax bill is RM6,000 and your zakat obligation is RM4,000, paying zakat to an authorised authority means your net tax outflow drops to RM2,000. The RM4,000 goes to the zakat authority instead of LHDN — but the total cash leaving your pocket is the same RM6,000 either way.

How do you pay zakat online?#

Every state zakat authority now offers online payment. The general process:

Step 1 — Identify your state authority#

Zakat in Malaysia is administered at the state level. The guide has said you pay to the authority governing your state of residence (not your state of employment, if different); we did not find that rule in the PPZ-MAIWP or LZS pages we read, so confirm it with your authority.

Step 2 — Use the online calculator#

Go to your state authority's website and use their zakat calculator. Select the type of zakat (pendapatan, simpanan, perniagaan, etc.), enter the required figures, and the calculator returns your zakat obligation.

Step 3 — Pay online#

Most authorities accept:

• FPX (direct bank transfer — the most common method)
• Credit/debit card
• Direct debit or standing instruction (for monthly zakat pendapatan payments)

Some authorities also accept payment via salary deduction — your employer deducts a monthly zakat amount and remits it to the authority, similar to PCB for income tax. Ask your HR department if this is available.

Step 4 — Keep the receipt#

The online payment generates a digital receipt (resit zakat). Save this immediately. You need it for your LHDN income tax filing to claim the tax rebate. If paying by salary deduction, your employer provides an annual zakat deduction statement.

Monthly vs annual payment#

You can pay zakat pendapatan monthly (divide the annual estimate by 12) or in a lump sum. Monthly payment through salary deduction is popular because it spreads the cash flow impact and aligns with income earning — similar to how PCB works for income tax.

How do you claim zakat in your tax return?#

When you file your annual income tax return on the MyTax portal, there is a specific field for zakat payment. Here is how the two interact:

1. Calculate your total income tax payable (after all deductions and reliefs)
2. Enter your total zakat paid during the assessment year (with receipt reference)
3. The system applies the zakat as a rebate — reducing tax payable directly
4. Your remaining tax payable = income tax charged − zakat paid (minimum zero)

If you pay income tax via PCB (monthly salary deduction) and also pay zakat via salary deduction, both are accounted for in your annual filing. Any overpayment results in a refund from LHDN.

For the full income tax filing process, see our e-Filing MyTax guide and the Income Tax Filing guide.

What varies from state to state?#

Malaysia's zakat system is decentralised. Each state has its own Majlis Agama Islam (Islamic Religious Council) that administers zakat collection and distribution. This means:

• Nisab figures may differ slightly between states (same formula — 85g gold — but states may use different gold price references or update dates)
• Deduction amounts for zakat pendapatan (self-maintenance, spouse, children) vary by state
• Calculator methodology may differ — some states use gross income method as default, others use net income
• Collection channels differ — some states have more advanced online portals than others
• Distribution is entirely state-managed — zakat collected in Selangor is distributed in Selangor

This decentralisation means you should always use your state authority's calculator and rates, not generic figures from a national source. The calculation in this guide uses illustrative numbers — your actual zakat will be determined by your state's specific parameters.

Where does your zakat go?#

Zakat distribution in Malaysia follows the Quranic mandate of eight categories of recipients (asnaf):

1. Fakir — in PPZ-MAIWP's words, someone whose income is under 50% of the daily needs of themselves and their dependants
2. Miskin — someone who works or earns, but not enough to meet their own and their dependants' daily needs
3. Amil — zakat administrators (the state authority staff who collect and distribute)
4. Muallaf — new converts to Islam
5. Riqab — PPZ-MAIWP: freeing Muslims from bondage or domination, physical or mental (such as being bound by ignorance or by the control of others)
6. Gharimin — those burdened by debt (debt incurred for basic needs, not extravagance)
7. Fisabilillah — those striving in the path of Allah (includes education, da'wah, and community welfare programmes)
8. Ibnu Sabil — travellers in need (stranded or destitute travellers)

State zakat authorities publish annual reports showing distribution across these categories. The largest shares typically go to fakir, miskin, and fisabilillah programmes — including education scholarships, welfare assistance, and community development.

Common Mistakes to Avoid#

Paying zakat informally without a receipt. Giving money directly to an individual in need is sadaqah (voluntary charity) — it is praiseworthy, but it does not count as zakat for tax rebate purposes unless channelled through an authorised state zakat authority. If you want both the religious obligation fulfilled and the tax benefit, pay through the official channel and keep the receipt.

Double-counting income and savings. If you pay zakat pendapatan on your gross annual income, and the same money ends up in a savings account, you do not pay zakat on savings again for that same wealth in the same hawl period. The key is to avoid double-taxation of the same ringgit. Most state calculators handle this — but if you calculate manually, be careful.

Ignoring EPF. EPF money becomes zakatable when it becomes withdrawable (PPZ-MAIWP's fatwa above), not on the whole balance each year; check the rule of your state authority when you reach a withdrawal age. The guide's earlier illustration of a RM150,000 balance is withdrawn.

Assuming zakat and income tax are separate obligations. They interact directly through the rebate mechanism. A Muslim who pays both zakat and full income tax without claiming the rebate is overpaying their total obligation. File properly and claim what you are entitled to.

Paying to the wrong state. The guide has said to pay the authority of your state of residence, so that someone living in Selangor and working in KL pays Lembaga Zakat Selangor, not PPZ-MAIWP; we could not confirm this from either authority's pages, so ask yours.

Frequently Asked Questions#

How many types of zakat are there in Malaysia?

Malaysian state zakat authorities generally recognise six to eight types of zakat on wealth (Zakat Harta): zakat on income (zakat pendapatan), savings (wang simpanan), business (perniagaan), shares/investments (saham), gold and silver (emas and perak), agriculture (pertanian), livestock (ternakan), and EPF (KWSP). Zakat fitrah — the fixed annual obligation during Ramadan — is a separate category. Not every state collects every category identically, so check with your state's zakat authority.

What is the nisab for zakat in Malaysia in 2026?

Nisab is the minimum threshold of wealth before zakat becomes obligatory. It is calculated as the value of 85 grammes of gold at the current market price. Because gold prices fluctuate, the nisab in ringgit changes regularly. PPZ-MAIWP publishes a 2026 nisab of RM33,996 (gold at RM399.95 a gram). Check your state zakat authority's website for the current nisab figure.

Can I pay zakat online in Malaysia?

Yes. Every major state zakat authority now offers an online portal with both a calculator and payment gateway. Examples include Lembaga Zakat Selangor (zakatselangor.com.my), Pusat Pungutan Zakat MAIWP (zakat.com.my for KL, Putrajaya, and Labuan), and Zakat MAINPP in Penang (we did not check the other states' sites). Payment methods typically include FPX, credit/debit card, and direct debit.

Does zakat reduce my income tax in Malaysia?

Yes — and it is a rebate, not a deduction. A tax rebate reduces your tax payable ringgit-for-ringgit. If you owe RM5,000 in income tax and paid RM3,000 in zakat to an authorised state zakat authority, your tax bill drops to RM2,000. Enter the zakat amount in your e-Filing form on the MyTax portal with your official receipt as supporting documentation.

Is zakat fitrah the same as zakat on wealth?

No. Zakat fitrah is a fixed per-person obligation paid during Ramadan, before Eid al-Fitr prayers. The rate is set by each state's religious authority; for 2025 the compulsory minimum ranged from RM7 to RM10 per person, with higher optional rates (we did not find the 2026 rates). Zakat on wealth (Zakat Harta) is calculated as a percentage of qualifying assets above the nisab threshold and can be paid at any time during the year, though many Malaysians align it with their tax filing calendar.

The Bottom Line#

Zakat is both a religious obligation and a financially significant event. For a Muslim earning RM8,000 per month, the annual zakat pendapatan alone can run RM2,000–RM3,000 — and every ringgit of that reduces your income tax bill directly.

The practical steps are simpler than the theory:

1. Check your state authority's current nisab
2. Use their online calculator for each applicable zakat type
3. Pay online and keep the receipt
4. Enter the zakat amount in your LHDN income tax return to claim the rebate

If you have a mix of income, savings, EPF, and investments, start with zakat pendapatan (the largest category for most salaried workers) and work through the others systematically. Your state authority's helpline can clarify any overlap questions.

Amendment, 11 October 2026. Structural change only: a short answer and a "Last updated" line were added at the top, section headings were rewritten as the questions they answer, and one question was added to the FAQ from this guide's own text. No figure, rule or source was changed. Every figure in the short answer already appears in the body of this guide; the short answer reflects the guide as first published in April 2026, and its rules were not re-checked in this pass.

Amendment, 11 October 2026. Figure correction, made separately from the structural change above. The deduction-versus-rebate table previously gave the marginal rate as "24%", giving "RM480". 24% is not one of LHDN's resident bands for YA2023–2025; at 25% a RM2,000 deduction saves RM500, and at 19% it saves RM380. The rebate conditions were also tightened to the wording of Income Tax Act 1967 section 6A(3) and (4): zakat must be paid in the basis year to an appropriate religious authority established under written law, evidenced by its receipt, and the rebate is capped at the tax charged before any rebate.

Amendment, 11 October 2026 (wording). In the amendment notes above, each superseded figure is now introduced by "the guide said" or "gave … as", so it reads plainly as the old figure rather than a current one. No figure in this guide changed.

Amendment, 11 October 2026 (zakat timing). The guide said: "Many Malaysians pay zakat in December or January to align with the tax year (January–December). This ensures the zakat receipt falls within the correct assessment year for income tax filing." That implied a payment in either month would land in the same return. A zakat rebate counts for the year of assessment in which the zakat is paid (the basis year), so pay and get the receipt by 31 December for the current return; zakat paid in January 2027 counts for YA2027. Source: Income Tax Act 1967, section 6A(3), checked on 11 October 2026 against the zakat authority's page on zakat and income tax (zakat.com.my). The other figures in this guide were not re-checked in this amendment.

Amendment, 17 October 2026 (EPF account names, follow-up). A further sweep of the EPF account names. The sentence on the EPF structure now names Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel instead of "Account 1/2/3". The old names stay only where they describe the past (the 70/30 split before 11 May 2024, balances held before the restructuring, COVID-era schemes), in earlier amendment notes, and in the titles of linked guides. The links between the new names and the old account numbers are our reading, not KWSP's wording: the RTM report of 6 July 2026 and the malaysia.gov.my page "Jenis Akaun Simpanan KWSP" name the three accounts and the 75% / 15% / 10% split but do not use the words "Account 1", "Account 2" or "Account 3" (evidence in docs/verification-log/followups-g5-oct17/). Only labels changed; no figure, rate or withdrawal rule was changed.

Amendment, 17 October 2026 (follow-up, evidence batch H). We re-read this guide against the zakat authorities' own sites, fetched on 17 October 2026 and saved in the verification folder: Pusat Pungutan Zakat-MAIWP (zakat.com.my: its 2026 nisab, annual nisab archive, "syarat wajib", income, savings, gold, silver, business, shares, agriculture, livestock, EPF and asnaf pages), Zakat MAINPP (Penang), Lembaga Zakat Selangor's nisab page, and the Income Tax Act 1967 (Act 53, section 6A). Resolved: "pay in December or January". The 10 October guide text and the figure-nits list questioned the timing advice; the rebate is for zakat paid in the basis year and evidenced by the authority's receipt (s6A(3)), so zakat paid by 31 December 2026 counts for YA2026 and zakat paid in January 2027 for YA2027, which the "Timing strategy" paragraph already says; the rebate cannot exceed the tax charged before rebates and any excess is not carried forward (s6A(4)). Corrected: the hawl: the guide said zakat on wealth is held for one lunar year, but PPZ-MAIWP says income, farm produce and rikaz need no haul; savings: PPZ-MAIWP charges the last balance, not the lowest balance; income: the National Fatwa Committee (7 May 2003) bases zakat on salary and income on gross annual income at 2.5%, so the claim that net-income calculation is the more common method is withdrawn; EPF: PPZ-MAIWP's rule (Federal Territories fatwa of 1 November 2019) makes zakat due when the money becomes withdrawable, with housing, education, health and disability withdrawals exempt, not 2.5% of the full balance every year; fitrah: the 2025 compulsory minimum was RM7 to RM10 with optional rates up to RM27, not RM5 to RM14; the Penang authority is Zakat MAINPP; asnaf definitions of fakir, miskin and riqab follow PPZ-MAIWP; agriculture adds the 7.5% mixed rate and the 5 wasaq nisab; the worn-jewellery uruf is 800 grammes in the Federal Territories. Added: the 2026 nisab of RM33,996 (RM29,740 for 2025, RM24,198 for 2024). Removed as unsourced: "benefits in kind" as zakatable income; the net-method deductions as "typically" allowed (no state deduction table was read); "EPF has a zakat calculator at my.epf.gov.my"; "the more prudent approach ... by most Malaysian zakat authorities"; "States differ slightly on the jewellery exemption"; "most authorities advise paying whichever is higher, not both" for a sole proprietor; the Maybank, CIMB and Public Bank gold-account examples; the bullet "if your assets fall below the nisab at any point during the hawl period, the clock resets" (PPZ-MAIWP's pages do not say it); the RM150,000 EPF-balance illustration for a RM6,000-a-month earner. Corrected (livestock example): the guide said "30 cattle = 1 young cow as zakat"; it now follows PPZ-MAIWP: 30 to 39 cattle or buffalo = 1 male animal over one year. Held, unchanged: the rule to pay the authority of your state of residence (now labelled unconfirmed), the websites for Johor and Perak in the state table, and the fitrah rates for 2026 (not found). Lembaga Zakat Selangor's own EPF, income and savings positions could not be read. Evidence and hashes: docs/verification-log/evidence-batch-h-oct17/evidence.md.

Amendment, 25 October 2026 (nisab in the worked example). The guide said "If the nisab is, say, RM25,000" in the income-zakat example. It now uses PPZ-MAIWP's published 2026 nisab of RM33,996.00; the net qualifying income of RM67,440 still exceeds it and the zakat is unchanged at RM1,686. Removed: the assumed RM25,000. Evidence: docs/verification-log/followups-batch2-oct25/evidence.md.

Follow-up amendment, 25 October 2026 (short answer length). The short answer at the top ran to 77 words against the 75-word limit. Removed: the parenthetical "(zakat harta)" and the word "also" from that block. No figure or claim changed: the 2.5% rate, the nisab of 85 grammes of gold (RM33,996 for 2026 at PPZ-MAIWP), the one-year haul for savings, gold and business assets, and the tax rebate up to the tax charged are as before. The term zakat harta is still used in the body. Evidence: docs/verification-log/batch3-fd-wording-oct25/evidence.md.