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com
 https://www.maij.gov.my/zakat

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syaqsaian@gmail.com
 EMAS PERAK
85 gram 595 gram

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 PEKARA EMAS PERAK
Berat 70 gram 400 gram
Nilai zakat = berat X nilai semasa X 2.5% = berat X nilai semasa X 2.5%
= 70 gram X RM 250 X 2.5% = 400 gram X RM 4.27 X 2.5%
= RM 437.50 = RM 42.70

PERKARA EMAS
Had uruf 850 gram
Berat 950 gram
Baki berat = berat – had uruf
= 950 gram – 850 gram
= 100 gram
Zakat = baki berat X nilai semasa x 2.5%
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= 100 gram X RM 250 X 2.5%
= RM 625.00
Perkara Emas yang tidak dipakai Perak yang tidak dipakai Emas yang dipakai

Nisab 85 gram 580 gram -

Tempoh haul 1 tahun 1 tahun 1 tahun

Uruf - - 850 gram

Zakat Wajib setelah sama atau Wajib setelah sama atau Wajib setelah melebihi had
melebihi berat nisab melebihi berat nisab berat uruf

Pengiraan 2.5 % X berat X (harga 2.5% X berat X (harga 2.5% X baki berat X (harga
emas semasa) perak semasa) emas semasa)
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syaqsaian@gmail.com
syaqsaian@gmail.com
syaqsaian@gmail.com
syaqsaian@gmail.com
 PERKARA PENGIRAAN JUMLAH
Gaji RM 3,000.00 X 12 RM 36,000.00
Pendapatan

Elaun RM 500 X 12 RM 6,000.00

Bonus RM 5,000.00 RM 5,000.00
Pendapatan lain RM 7,200.00 RM 7,200.00
Jumlah RM 54,200.00
Diri sendiri RM 9,000.00 RM 9,000.00
Isteri RM 3,000.00 X 1 RM 3,000.00
Anak RM 1,000.00 X 3 RM 3,000.00
Perbelanjaan

Ibubapa RM 6,600 RM 6,800.00

Pendidikan RM 4,450.00 RM 4,450.00
Perubatan
Tabung Haji RM 100.00 X 12 RM 1,200.00
KWSP RM 330.00 X 12 RM 3,960.00
Jumlah RM 31,210.00
Syarat zakat Wajib zakat jika jumlah tolakan jumlah melebihi kadar nisab RM 22,990.00 > nisab
syaqsaian@gmail.com
Jumlah zakat RM 22,990.00 X 2.5% RM 574.75
syaqsaian@gmail.com
 Bil. Syarat Memenuhi Syarat
1. Mencecah kadar nisab Ya Tidak Ya
2. Cukup 1 haul Tidak Ya Ya
Keputusan Tidak perlu zakat Tidak perlu zakat Wajib Zakat

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syaqsaian@gmail.com
 Tarikh Baki
30/01/2020 RM 16,500.50
12/02/2020 RM 23,612.51
05/03/2020 RM 67,319.09
04/04/2020 RM 24,674.33
21/05/2020 RM 28,560.00
03/06/2020 RM 31,452.70
13/07/2020 RM 25,876.61
28/08/2020 RM 38,187.93
21/09/2020 RM 29,761.07
10/10/2020 RM 47,825.91
08/11/2020 RM 23,972.64
24/12/2020 RM 15,941.03
syaqsaian@gmail.com 31/01/2021 RM 29,718.04
02/02/2021 RM 42,830.72
 Tarikh Baki
30/01/2020 RM 16,500.50
12/02/2020 RM 23,612.51
05/03/2020 RM 67,319.09
04/04/2020 RM 24,674.33
21/05/2020 RM 19,998.00
03/06/2020 RM 31,452.70
13/07/2020 RM 25,876.61
28/08/2020 RM 38,187.93
21/09/2020 RM 29,761.07
10/10/2020 RM 47,825.91
08/11/2020 RM 23,972.64
24/12/2020 RM 20,941.03
syaqsaian@gmail.com 31/01/2021 RM 29,718.04
02/02/2021 RM 42,830.72
 Tarikh Mula Masihi Tarikh Mula Hijrah Tarikh Tamat Hijrah Tarikh Tamat Masihi
12/02/2020 17 Jamadilakhir 1441 16 Jamadilakhir 1442 29/01/2021

syaqsaian@gmail.com
 Nama Ali Ahmad

Tarikh mula haul 12/02/2020 bersamaan 17 Jamadilakhir 1441 12/02/2020 bersamaan 17 Jamadilakhir 1441
Tempoh haul 17 Jamadilakhir 1441 – 16 Jamadilakhir 1442 17 Jamadilakhir 1441 – 16 Jamadilakhir 1442
Tarikh baki terendah 24/12/2020 21/05/2020
dalam tempoh haul
Baki terendah dalam RM 15,941.03 RM 19,998.00
tempoh haul
Memenuhi syarat Tidak Ya,
wajib zakat wang Wajib zakat.
simpanan
Cara pengiraan - = 2.5% x baki terendah
= 2.5% x RM 19,998.00
syaqsaian@gmail.com = RM 499.95
 BANK RUSA BANK GAJAH JUMLAH CUKUP
Tarikh Baki Tarikh Baki Baki NISAB
30/01/2020 RM 6,500.50 30/01/2020 RM 1,500.50 RM 8,001.00 X
12/02/2020 RM 20,612.51 12/02/2020 RM 1,547.20 RM 22,159.71 YA
05/03/2020 RM 5,812.00 05/03/2020 RM 20,000.00 RM 25,812.00 YA
04/04/2020 RM 4,870.56 04/04/2020 RM 15,000.00 RM 19,870.56 YA
21/05/2020 RM 10,257.33 21/05/2020 RM 18,561.00 RM 28,818.33 YA
03/06/2020 RM 3,887.24 03/06/2020 RM 21,452.70 RM 25,339.94 YA
13/07/2020 RM 9,815.32 13/07/2020 RM 22,876.61 RM 32,691.93 YA
28/08/2020 RM 1,157.04 28/08/2020 RM 38,187.93 RM 39,344.97 YA
21/09/2020 RM 297.68 21/09/2020 RM 19,761.07 RM 20,058.75 YA
10/10/2020 RM 4,875.69 10/10/2020 RM 17,825.91 RM 22,701.60 YA
08/11/2020 RM 5,236.11 08/11/2020 RM 20,972.64 RM 26,208.75 YA
24/12/2020 RM 14,297.50 24/12/2020 RM 4,941.03 RM 19,238.53 X
syaqsaian@gmail.com 31/01/2021 31/01/2021
RM 25,489.20 RM 9,718.04 RM 35,207.24 YA
02/02/2021 RM 8,517.20 02/02/2021 RM 12,830.72 RM 21,347.92 YA
 BANK RUSA BANK GAJAH JUMLAH CUKUP
Tarikh Baki Tarikh Baki Baki NISAB
30/01/2020 RM 6,500.50 30/01/2020 RM 1,500.50 RM 8,001.00 X
12/02/2020 RM 20,612.51 12/02/2020 RM 9,547.20 RM 30,159.71 YA
05/03/2020 RM 5,812.00 05/03/2020 RM 20,000.00 RM 25,812.00 YA
04/04/2020 RM 4,870.56 04/04/2020 RM 15,000.00 RM 19,870.56 YA
21/05/2020 RM 10,257.33 21/05/2020 RM 18,561.00 RM 28,818.33 YA
03/06/2020 RM 3,887.24 03/06/2020 RM 21,452.70 RM 25,339.94 YA
13/07/2020 RM 9,815.32 13/07/2020 RM 22,876.61 RM 32,691.93 YA
28/08/2020 RM 1,157.04 28/08/2020 RM 38,187.93 RM 39,344.97 YA
21/09/2020 RM 2297.68 21/09/2020 RM 19,761.07 RM 22,058.75 YA
10/10/2020 RM 4,875.69 10/10/2020 RM 17,825.91 RM 22,701.60 YA
08/11/2020 RM 5,236.11 08/11/2020 RM 20,972.64 RM 26,208.75 YA
24/12/2020 RM 14,297.50 24/12/2020 RM 10,941.03 RM 25,238.53 YA
syaqsaian@gmail.com 31/01/2021 31/01/2021
RM 25,489.20 RM 9,718.04 RM 35,207.24 YA
02/02/2021 RM 8,517.20 02/02/2021 RM 12,830.72 RM 21,347.92 YA
 Nama Abu Amin
Tarikh mula haul 12/02/2020 bersamaan 17 Jamadilakhir 1441 12/02/2020 bersamaan 17 Jamadilakhir 1441
Tempoh haul 17 Jamadilakhir 1441 – 16 Jamadilakhir 1442 17 Jamadilakhir 1441 – 16 Jamadilakhir 1442
Tarikh & jumlah baki 24/12/2020 21/05/2020
terendah dalam tempoh haul RM 19,238.53 RM 19,870.56
Memenuhi syarat wajib zakat Tidak Ya.
wang simpanan Wajib zakat.
Tarikh & jumlah baki - 28/08/2020
terendah Bank Rusa RM 1,157.04
Tarikh & jumlah baki - 12/02/2020
terendah Bank Gajah RM 9,547.20
Jumlah baki terendah - RM 10,704.24
Cara pengiraan - = 2.5% x jumlah baki terendah
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= 2.5% x RM 10,704.24
= RM 267.61
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syaqsaian@gmail.com