In the Name of Allāh,

the Entirely Merciful, the Especially Merciful

Praise is due to Allāh, Lord of the worlds, may the blessings and peace be upon our master Muḥammad, the last of prophets, on his family, and all his companions.

Resolution No. 2 (2/2)

Zakāh on Real Estates and Leased Non-Agricultural Lands

The Council of the International Islamic Fiqh Academy of the Organization of the Islamic Conference, holding its 2nd session in Jeddah, Saudi Arabia on 10–16 Rabīʿ al-Awwal 1406H (22–28 December 1985),

Having listened to the research papers submitted to the Academy concern- ing Zakāh on Real estates and Leased Non-Agricultural Lands,

Having discussed the subject in-depth and in all aspects, It became evident that:

1. There is no clear Islamic text that mandates Zakāh on real estate and leased lands.
2. Likewise, there is no Islamic text that mandates immediate Zakāh on the yield of real estate and non-agricultural leased lands.

Resolves

1. Zakāh is not due on real estate assets and leased
2. Zakāh is due and payable on its yield, which is one-fourth of the one- tenth (2.5%), after the elapsing of the one-year period from the date of its actual receipt if all other conditions are met and no impediments

Indeed, Allāh is All-Knowing.