How Is Zakât Calculated on Agricultural Products?
Agricultural produce is zakatable. Zakât is due on everything land produces that can be eaten and stored (such as grains, beans, fruit, dates, etc.) Nisâb on crops is measured in five volume units individually called wasq (1 wasq = 130.56 kg of wheat). Five wasqs equal 653 kilograms. This is the nisâb on agricultural yields. There are two agricultural types of product: (1) At cost, and (2) without cost. The Zakât rate changes accordingly (Fiqh az-Zakât, 228-229, 242): • Output from Irrigated Land: Zakât rate is 5 percent of net value of harvest—after deduction of costs, including irrigation, fertilizer, and operating expenses • Output from Unirrigated Land: Zakât rate is 10 percent of gross value of harvest, since land is being watered mostly by rain, natural springs (There are straight mathematical percentage changes if land is partially irrigated for half the time, a third of the time, a quarter of the time, etc.).
