Analysis of Zakat System in High-Income Islamic Countries

  • Izlawanie Muhammad Universiti Sains Islam Malaysia
Keywords: Zakat, High-income Islamic countries, Zakat system


Many Islamic countries are facing zakat governance issues including transparency, trust, inconsistency of zakat law with al-Quran and hadith, non-compliance and bureaucracy. Despite of the ongoing issues, little is known about zakat system in Islamic countries particularly the high-income Islamic countries. The high-income Islamic countries should be exemplary models to other Islamic countries as they have unlimited resources to build a dynamic zakat system that includes participation from renowned Islamic scholars to give opinions and fatwa on zakat law and the use of modern technologies to promote transparency and compliance. This study adopts a content analysis technique to analyse zakat system in seven high-income Islamic countries – Bahrain, Brunei Darussalam, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates. The data of zakat governance, zakat collection, zakat distribution, transparency, use of modern technology, issues and recognitions for each country were collected and analysed. This study added value to the minimal zakat system literature in Islamic countries. It is hoped that a harmonized zakat system can be adopted by Islamic countries and a strong commitment by all Islamic countries members to help asnaf particularly those who live in the under-developed countries.


Abdelbaki, H. H. (2013). The impact of zakat on poverty and income inequality in Bahrain. Review of Integrative Business & Economics Research, 2(1), 133-154.

Abdullah, R. (2009). Zakat and its socio-economic roles in Brunei Darussalam: A case study (Master thesis). University Brunei Darussalam.

Abdullah, R. (2010). Zakat management in Brunei Darussalam: A case study. In Proceedings of the 7th International Conference – The Tawhid Epistemology: Zakat and Waqf Economy (Bangi, Selangor, 6-7 January). Bangi, Selangor, Malaysia.

Ahmad, M., Rashid, S. K, Ibrahim, U. & Oseni, U. A. (2015). The legal and regulatory framework for zakat and waqf administration in Kuwait: Lessons for Nigerian zakah and waqf institutions. International Journal of Business, Economics and Law, 7(4), 9-21.

Allami, A. W. (2015). Principlizing Islamic zakat as a system of taxation (PhD Thesis). Brunei Law School.

Al-Meezan. (2008). Law No. 8 of 1992 on the establishment of the zakat fund. Retrieved on 12 December 2018 from


Ali, N. N. (2015). The influence of governance to zakat disbursement efficiency: Empirical evidence from Brunei Darussalam (Master thesis). International Islamic University Malaysia, Malaysia.

Arab Times Online. (2016, October 27). Time now to reform tax law – Deserving should get zakat. Retrieved on 10 December 2018 from

Bashir, M. S. & Ali, N. N. (2012). Analysis of zakat management in Brunei Darussalam. International Journal of Management Studies, 19(2), 75-102.

Bashir, M.S., Sarbini, N. A. & Abdullah, R. (2012). Zakat management and capital assistances programme in Brunei Darussalam. The Journal of Muamalat and Islamic Finance Research, 9(1), 27-60.

Guermat, C., Al-Utaibi, A. T. & Tucker, J. P. (2003). The practice of zakat: An empirical examination of four gulf countries. Economics Department Discussion Papers Series, Paper Number 03/02.

Market Screener. (2018, November 18). Zakat fund gives aid worth qr22mn in October. Retrieved on 9 December 2018 from

Pelita Brunei. (2018, May 9). Laksanakan penutipan zakat penuh tanggungjawab. Retrieved on 17 December 2018 from ada

Powell, R. (2010). Zakat: Drawing insights for legal theory and economic policy from Islamic jurisprudence. University of Pittsburgh Tax Review, 7(43), 43-101.

Qatar Philanthropy Report. (2016). International center for not-for-profit law. Washington, DC.

The World Bank. (2008). Retrieved on 8 december 2018 from

How to Cite
Muhammad, I. (2019). Analysis of Zakat System in High-Income Islamic Countries. The Journal of Muamalat and Islamic Finance Research, 16(2), 1-11.
Regular Issues