Fatwa ID: 06722

Answered by: Maulana Abdul Malik

Question:

Does a person need to pay Zakaat on food items for restaurants? How would the zakaat be calculated? Please provide Fiqhi Ibaarat with this question.

In the name of Allah, the Most Gracious, the Most Merciful

Answer:

Zakat will be paid on articles of merchandise whenever its value reaches the Nissab and a year passes on it. (Al Fatawa al Hindiyyah, pg 197, vol 1)[1]

Articles of merchandise are those items which were purchased with the intention of resale. When calculating Zakat on articles of merchandise the current market value will be taken into consideration. (Al Fatawa al Hindiyyah, pg 198, vol 1)[2]

Therefore, in the event that food items were purchased for resale and reaches the amount of the Nissab for zakat and an entire year passes on it. Zakat will be levied on those items.

[1] الفصل الثاني في العروض: الزكاة واجبة في عروض التجارة كائنة ما كانت إذا بلغت قيمتها نصابا من الورق والذهب كذا في الهداية

[2] وإن أدى القميمة تعتبر قيمتها يوم الوجوب

Only Allah (عز و جل) knows best.

Written by Maulana Abdul Malik

Checked and approved by Mufti Mohammed Tosir Miah

Darul Ifta Birmingham