This paper deals with the subject matter of whether the Muslim who pays Al-Zakah has the right to be exempted from the burdens of due tax. The objective of this research is to deduce the answer of this question from the related principles of Islamic legal policy.
The conclusion of this assessment -according to the researcher- is to distinguish between two cases in dealing with this issue:
First case: When taxes are levied or legislated, Al-Zakah is an essential part of that whereby the country’s needs are met by both Zakah and taxes. In this case, both are to be paid by those who earn a taxable income.
Second case: When taxes are legislated or levied, Al-Zakah is not part of that in meeting the country’s many and high expenses. Taxes are seen here as the only source of meeting those expenses. In this case, what should happen is Al-Zakah payers should be exempted from due taxes in the same amount of Al-Zakah paid provided that Al-Zakah was paid to a trustworthy governmental entity.
Yassin, Mohammed Naim
"Legislation Regarding Exempting Al-Zakah Payers From Due Taxes (Deducting Al-Zakah from Due Taxes(,"
UAEU Law Journal: Vol. 2009:
39, Article 1.
Available at: https://scholarworks.uaeu.ac.ae/sharia_and_law/vol2009/iss39/1