1. BUSINESS OR CASH

The calculation of the Niswab of this category is based on the value of silver.

The Niswab for silver is 200 Dirhams which is worth 595 grams of silver.

Niswab is the minimum amount of property liable to payment of Zakat.

One gram of silver is worth 1.12 United States dollars. Taking into account the dollar fluctuation, and for purposes of payment of Zakat the exchange rate of one (1) US dollar has been fixed at Uganda shillings 2.200/=

Basing on the above figures the Sharia committee has fixed the Niswab for a Ugandan Muslim at 1,470,000/=Ugandan shillings.

If a Muslim has saved the above amount of money (1,470,000/=) in a year, If he/she has invested in a business for a year, he should pay 1/4 (a quarter) of 1/10 (a tenth) = 1/40 (2.5%).

For example, if Muslim at the end of the year has invested in a business or saved 2,000,000/=. The amount due for Zakat is calculated as follows:

2,000,000 = 200.000
    10

200,000 = 50.000
    4

So for the savings of 2,000,000/= a Muslim pays 50.000/= (fifty thousand) Another alternative and a simpler calculation is:

2,000,000 x 2.5 = 50.000 (fifty thousand)
    100

If Shs. 1,470,000/= is the Niswab, the starting point of payment Zakah, any additional amount attracts Zakat that is calculated as shown in the above example.

Go to Zakat Calculator for Business


2. COMMERCIAL PROPERTY

Commercial property referred to here, applies to any property acquired for purposes of generating an income and making profits. The examples given below are for shops e.g.
- Retail shops
- Whole sale shops
- Show rooms

CALCULATION OF ZAKAT

The capital at the opening of the business is added to the capital increment throughout the year plus the profits; if the total reaches the Niswab then Zakat is paid.

The Niswab for the income from Commercial transactions is the same as that of Money i.e. 1,470,000/= ~US$ 666.4.

3. PAYMENT OF ZAKAT FROM SALARY EARNINGS / WAGES

If a Muslim earns a NET Annual Income that amounts to Niswab or higher, he should pay Zakat.

The Niswab is worth 595gms of silver.

1gm of silver = US$ 1.12

Therefore 595gms of silver

= 595 x $1.12 = US$ 666.4 as the Niswab.

At exchange rate of US$ 1~ 2,200/=

The Niswab for salary earners is,

US$ 666.4 X 2,200 = 1,466,080 ~ 1,470,000.

Go to Zakat Calculator for Salary Earners

4. CROPS

For Crops, the minimum amount liable to payment of Zakah (Niswab) is 975kg. Zakah paid as follows:

  1. For seeds watered by rain 1/10 of the produce is paid in Zakah i.e. 97.5kg.
  2. For seeds watered by irrigation, 1/2 of 1/10 (half of 1/10) is paid in Zakah i.e. 48.75kg.

Some types of crops that attract Zakat are:
- Maize
- Wheat
- Rice
- Beans
- Sorghum
- Peas
- Soya beans

5. ANIMALS

One pays:
30 - 39 = One calf of one year old
40 - 49 = One calf of two years old
50 - 60 = Two calves each one year old
70 - 79 = Two calves, one of them one year old the second one is two years old
80 - >  = Two calves of two years old each.

For every 30 additional cows after the mark of 70. One calf of one year old is paid, however the above matrix is followed as it stands.

Alternatively

For every 40 additional cows after the mark of 70 one calf of two years old is paid, and the above matrix is followed as it stands.

(b) GOATS AND SHEEP

40 -120 = one goat or lamb (1) of one year old
121 - 200 = two goats or lambs (2) of one year old
201 - 299 = Three goats or lambs (3) of one year old
300 - 400 = Four goats or lambs (4) one year old

For every additional 100 goats or lambs after 400mark one goat of one year old
is paid.

(c) CAMELS

5 - 9 = one goat (1)
10 - 14 = two goats (2)
15 - 19 = Three goats (3)
20 - 24 = Four goats (4)
25 - 35 = one camel (1) in a second year of age
36 - 45 = one camel (1) in a third year of age
46 - 60 = one camel (1) in a fourth year of age
61 - 75 = one camel (1) in a fifth year of age
76 - 90 = two camels (2) both in a third year of age
91 - 120 = two camels (2) both in a fourth year of age

>6. PEOPLE WHO ARE EMPLOYED IN THE FOLLOWING SECTORS

Pay Zakat after every four months if their income reaches Niswab
- Taxi operators and owners
- Owners of premises for rent
- Owners of land for rent
- Traders of animals
- Dairy farmers
- Poultry farmers
- Others in businesses similar to these mentioned above.



A poultry farmer (who sells eggs) starts counting the four months from the day his chickens begin to produce eggs .
Dealers in estates, premises, transporters, farmers etc. pay Zakat when they receive payment from their businesses or property and that payment reaches Niswab.

For example:
If a person sells a piece of land:

Sales 10,000,000  
Less expenses 3,000,000  
Zakatable income 7,000,000  

Zakat payable is 2.5% x 7,000,000/- = 175,000/-

A Muslim whose income is lower than Niswab is encouraged to donate Swadaqah to make up for the rewards he misses by not paying Zakat.
Other crops and vegetables that were not included in the list under "crop" e.g. potato, Cassava, yam, banana, etc. also attract Zakat when they are sold and the Niswab is attained.