Zakah on Real Estate
Machine translationRead the Arabic original
Question : The questioner asks: Is zakah due on the value of real estate or on its rental income?
Answer : Regarding zakah on real estate, if it is prepared for trade and is rented out, zakah is due on both the capital of the property and its rental income. It is due on the capital because it is prepared for trade, and it is due on the rental income because it consists of dirhams, and zakah is obligatory on dirhams. However, if the real estate is prepared solely for exploitation through rental, and the person intends to keep it in his ownership, then zakah is due only on the rental income, and not on the original capital.
Answer : Regarding zakah on real estate, if it is prepared for trade and is rented out, zakah is due on both the capital of the property and its rental income. It is due on the capital because it is prepared for trade, and it is due on the rental income because it consists of dirhams, and zakah is obligatory on dirhams. However, if the real estate is prepared solely for exploitation through rental, and the person intends to keep it in his ownership, then zakah is due only on the rental income, and not on the original capital.
Source
قناة «فضيلة الشيخ محمد بن صالح العثيمين»، لقاء[33 من 83] زكاة العقار - الشيخ ابن عثيمين - مشروع كبار العلماء — youtube.com
The Arabic text is a machine transcription of the audio recording.