Question Summary:
1. Whether Jakat is to be paid on the amount on which Jakat is already paid in the last year? 2. Whether Jakat is to be paid on the amount on which Income-Tax is paid to the Govt?

Question Detail:

1. Whether Jakat is to be paid on the amount on which Jakat is already paid in the last year?
2. Whether Jakat is to be paid on the amount on which Income-Tax is paid to the Govt?
3. Kindly give some important rulling about Jakat.

Answer :

In the name of Allah, Most Gracious, Most Merciful

Assalaamu `alaykum waRahmatullahi Wabarakatuh
1.      Zakaat is to be paid on a year to year basis. If a person discharged his zakaat the previous year, then the following year he will re-calculate his assets, minus his expenses and discharge his zakaat at the end of the zakaat year. The reason for this is that a persons assets and liabilities fluctuate and oscillate. The amount a person paid the previous year will not be the same as the following year, therefore zakaat is calculated yearly. We understand from your query that the amount on which zakaat was paid the previous year, you still possess the same amount. If this is correct, then zakaat will be paid on this amount.
(Contemporary Fataawa Pg 79 Idara Islamiat)
2.      Income Tax is a debt and will be deducted from your assets, therefore no zakaat will be given on this amount.
3.      Refer to Fatwa #  17114 for more information on calculating zakaat.
And Allah knows best
Wassalaamu `alaykum
Ml. Ebrahim Desai,
Student Darul Iftaa
Checked and Approved by:
Mufti Ebrahim Desai
Darul Iftaa, Madrassah In'aamiyyah