Type of Benefit
Tax Rebate (Rebat)
Reduction Amount
100% of zakat paid
Who Qualifies
Muslim taxpayers
Where to Claim
MyTax e-Filing (Part G)
Key fact: Zakat paid to an authorised zakat body (Lembaga Zakat Negeri / Majlis Agama Islam) gives you a tax rebate — not just a relief. A rebate reduces your tax payable ringgit-for-ringgit. If you paid RM800 in zakat, your income tax bill is reduced by RM800. This is more powerful than a relief, which only reduces your chargeable income.
Rebate vs Relief — What's the Difference?
Many Malaysians confuse these two. They work very differently:
Tax Relief (Pelepasan Cukai)
Reduces Chargeable Income
Reliefs are deducted from your total income before tax is calculated. At a 14% tax rate, RM1,000 in relief saves you RM140 in tax. Examples: EPF, life insurance, medical expenses, education.
Tax Rebate (Rebat Cukai)
Reduces Tax Payable Directly
Rebates are deducted from the actual tax bill after calculation. RM1,000 in zakat rebate saves you RM1,000 in tax. Dollar-for-dollar reduction. Zakat is one of the few things that gives you a full rebate.
Simple rule: A tax relief at 14% rate = RM140 saved per RM1,000. A tax rebate = RM1,000 saved per RM1,000. Zakat is a rebate. It's almost always more valuable than an equivalent relief.
Worked Example
Here's how the zakat rebate works in practice for a salaried Malaysian employee:
Example: Ahmad, annual income RM80,000
Gross Income
RM80,000
Less: Tax reliefs (EPF, lifestyle, etc.)
− RM22,000
Chargeable Income
RM58,000
Income Tax Payable (before rebate)
≈ RM5,200
Zakat Fitrah + Zakat Pendapatan paid
− RM1,840
Final Tax Payable
RM3,360
Ahmad's RM1,840 zakat payment reduces his tax bill by exactly RM1,840 — a 100% offset. If he had instead claimed it as a relief, at his marginal rate (~14%), the saving would only be ~RM258.
⚠ The rebate cannot exceed your tax payable. If Ahmad's tax bill was only RM1,200 but he paid RM1,840 in zakat, his rebate is capped at RM1,200 — his tax becomes RM0. The remaining RM640 does not generate a refund (zakat is not overpayable back to you by LHDN).
Which Zakat Payments Qualify for the Rebate?
The rebate applies to zakat paid to any authorised zakat collection body in Malaysia — specifically the Lembaga Zakat Negeri (LZN) or Majlis Agama Islam Negeri (MAIN) for each state. Payments to unauthorised channels do not qualify.
| Type of Zakat |
Malay Name |
Qualifies for Rebate? |
Notes |
| Income Zakat |
Zakat Pendapatan |
Yes |
The main form for salaried employees. Based on income exceeding the nisab threshold. |
| Tithe / Fitrah |
Zakat Fitrah |
Yes |
Annual Ramadan zakat. Small fixed amount per person. |
| Business Zakat |
Zakat Perniagaan |
Yes |
Applies to business profits. Relevant for self-employed and company owners. |
| Savings Zakat |
Zakat Simpanan |
Yes |
On savings above the nisab threshold held for a full lunar year (haul). |
| EPF / Gold / Other Asset Zakat |
Zakat Emas, KWSP, dsb. |
Yes |
If paid to an authorised body. Keep the official receipt as proof. |
| Voluntary Donation (Sadaqah) |
Sedekah / Infaq |
No |
Voluntary charity is not zakat. It does not qualify for the zakat rebate (but may qualify as a separate donation relief). |
| Mosque / Surau Donations |
Derma Masjid |
No |
Donations to mosques are not zakat. May qualify for the approved donation relief (Section 44(6)) instead. |
Authorised Zakat Bodies by State
You must pay zakat through your state's authorised body — this is determined by where you reside, not where you work.
| State |
Authorised Body |
| Selangor | Lembaga Zakat Selangor (LZS) |
| Kuala Lumpur / Putrajaya | Pusat Pungutan Zakat MAIWP (PPZ-MAIWP) |
| Johor | Majlis Agama Islam Johor (MAIJ) |
| Perak | Majlis Agama Islam dan Adat Melayu Perak (MAIPk) |
| Penang | Majlis Agama Islam Negeri Pulau Pinang (MAINPP) |
| Kedah | Lembaga Zakat Negeri Kedah (LZNK) |
| Kelantan | Majlis Agama Islam dan Adat Istiadat Melayu Kelantan (MAIK) |
| Terengganu | Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM) |
| Pahang | Majlis Agama Islam dan Adat Melayu Pahang (MUIP) |
| Negeri Sembilan | Majlis Agama Islam Negeri Sembilan (MAINS) |
| Melaka | Majlis Agama Islam Melaka (MAIM) |
| Sabah | Majlis Ugama Islam Sabah (MUIS) |
| Sarawak | Majlis Islam Sarawak (MIS) |
| Perlis | Majlis Agama Islam dan Adat Istiadat Melayu Perlis (MAIPs) |
| Pahang | Majlis Ugama Islam dan Adat Resam Melayu Pahang (MUIP) |
How to Claim the Zakat Rebate on e-Filing
The zakat rebate is entered in Part G of your Form BE on MyTax. It is a separate section from tax reliefs (Part F). Many people claim zakat under reliefs by mistake — make sure it goes in the right place.
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Log in to MyTax and open your Form BE
Go to mytax.hasil.gov.my → e-Filing → Form BE (Year of Assessment 2025). Complete all the income and relief sections first.
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Navigate to Part G — Tax Rebates (Rebat Cukai)
Part G is specifically for rebates. Look for the field labelled "Zakat / Fitrah". Do NOT enter your zakat in Part F (Tax Reliefs) — it won't get the full benefit there.
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Enter the total zakat amount paid
Enter the total amount of zakat you paid to your state's authorised body during the Year of Assessment (YA 2025 = payments made 1 January 2025 to 31 December 2025). Include all types: Zakat Pendapatan, Zakat Fitrah, Zakat Simpanan, etc. paid to the same authorised body.
-
The system will apply the rebate automatically
MyTax will deduct the zakat amount from your calculated tax payable. You'll see the rebate reflected in the final tax computation. Your rebate cannot exceed your tax payable (minimum tax is RM0, not negative).
-
Keep your official zakat receipt (Resit Zakat)
You do not need to upload proof when filing, but you must keep your official zakat receipts for at least 7 years in case LHDN audits your return. Most zakat bodies provide digital receipts via email or their online portal.
When does "paid" mean? Only zakat paid during the Year of Assessment counts. For YA 2025, that means payments from 1 January 2025 to 31 December 2025. Zakat paid in January 2026 will count for YA 2026, even if you're filing your YA 2025 return at the same time.
How Zakat Pendapatan (Income Zakat) Is Calculated
If you haven't paid your Zakat Pendapatan yet, here's how the amount is determined. Different states may use slightly different calculation methods — check with your state's zakat body for the exact formula they use.
The Standard Method (Most States)
Zakat Pendapatan is 2.5% of your net income that exceeds the nisab (minimum threshold). The nisab is equivalent to the current price of 85 grams of gold — approximately RM20,000–RM25,000 per year in 2025/2026, but check your state's current nisab figure.
Simplified Zakat Pendapatan Calculation
Annual gross salary
RM72,000
Less: EPF (employee share, 11%)
− RM7,920
Less: Personal allowances (e.g. RM8,000 for self + dependants)
− RM8,000
Less: Other approved deductions (varies by state)
− RM2,000
Net Zakatable Income
RM54,080
Zakat Rate
× 2.5%
Zakat Pendapatan Due
RM1,352
Use your state's official calculator. The exact deductions allowed vary by state. Use your state zakat body's online calculator for the precise amount — for example, LZS (Selangor) has a calculator at zakat.com.my, and PPZ-MAIWP (KL) has one at ppzmaiwp.org.my. Do not rely on approximate figures for actual payment.
Zakat Via Salary Deduction — The Easy Way
Many employers in Malaysia offer a Potongan Gaji Berjadual (PGB) for Zakat — automatic monthly zakat deduction from your salary, similar to PCB for income tax. If your employer offers this:
- You pay zakat monthly — smaller amounts spread across the year instead of one lump sum
- Your employer remits directly to the authorised zakat body
- Annual receipt provided — your employer or the zakat body will issue a total receipt for the year
- Still qualifies for the full rebate — salary-deducted zakat is treated the same as self-paid zakat
PCB offset: If you pay zakat via salary deduction, your employer can reduce your PCB (Monthly Tax Deduction) by the equivalent amount. This means both your zakat and your income tax are reduced at the same time — no double payment, no waiting for a refund.
Pro Tips
1. Zakat in Part G, not Part F
Entering your zakat amount in Part F (Tax Reliefs) instead of Part G (Tax Rebates) is one of the most common e-Filing mistakes. Part F only reduces chargeable income, giving you a fraction of the benefit. Part G gives you a 100% ringgit-for-ringgit reduction in tax payable.
2. Pay before 31 December — not before 30 April
Unlike income tax filing (deadline: April 30), only zakat paid within the year of assessment (1 Jan – 31 Dec) qualifies for that year's rebate. Many people wait until tax filing season in March/April and discover their zakat payment doesn't count for the year they're filing.
3. Collect all receipts — including digital ones
Most state zakat bodies now issue e-receipts via email or their online portal after payment. Download and save these immediately. If you lose them, contact your state's zakat body — they can usually re-issue receipts from their payment records.
4. Both spouses can claim separately
If you file separately from your spouse (each files their own Form BE), each spouse claims their own zakat rebate against their own tax payable. There is no shared rebate — each person's zakat must be in their own name and paid by them to qualify on their return.
5. Zakat Fitrah amount is tiny — include it anyway
Zakat Fitrah (the annual Ramadan tithe) is typically around RM7–RM25 per person depending on the state. It qualifies for the rebate. It's a small amount, but you paid it — claim it.
Frequently Asked Questions
Can non-Muslims claim a zakat rebate?
No. The zakat tax rebate under Section 6A(3) of the Income Tax Act 1967 is only available to Muslim taxpayers who have paid zakat to an authorised Malaysian zakat collection body. Non-Muslims have separate charitable donation reliefs (Section 44(6)) for approved donations.
What if my zakat exceeds my tax payable?
The rebate is capped at your tax payable. If you paid RM3,000 in zakat but only owe RM1,500 in tax, your rebate is RM1,500 — your tax becomes RM0. LHDN does not refund the unused rebate. This is not a loss — paying zakat is a religious obligation separate from the tax benefit.
I paid zakat to a mosque directly. Does that count?
Only if the mosque is authorised to collect zakat on behalf of your state's Lembaga Zakat Negeri or Majlis Agama Islam. In most states, individual mosques are not authorised zakat collectors — you need to pay through the official state body. Payments to unauthorised channels (even well-intentioned ones) do not qualify for the rebate. When in doubt, pay through your state's official online portal.
I moved states this year. Which state's zakat body do I pay?
Zakat is typically paid based on your state of domicile (where you live). If you moved during the year, check with the zakat bodies of both states — some accept payment based on where you were resident for most of the year. For the rebate to qualify, the receipt must be from an authorised body regardless of which state.
I forgot to claim the zakat rebate last year. Can I amend my return?
Yes. You can amend your e-Filing return within 6 months of the original filing deadline. On MyTax, go to e-Filing → Amendment → select the Year of Assessment → add the zakat amount in Part G → resubmit. LHDN will recalculate your tax and issue a refund if you overpaid.
Is there a limit on how much zakat I can claim?
There is no cap on the zakat amount you can enter in Part G — the only practical limit is that your rebate cannot exceed your total tax payable (minimum result is RM0 tax, not a negative amount). You simply enter the total zakat actually paid to authorised bodies during the year.
My employer deducted zakat from my salary. Do I still need to enter it in e-Filing?
Yes. Your employer's payroll system may have already reduced your PCB to account for zakat, but you still need to declare the zakat amount in Part G of your Form BE. The rebate is claimed on your annual tax return, not automatically applied by LHDN from payroll data. Check your annual zakat receipt (from your employer or the zakat body) for the total amount and enter it.
Disclaimer: This guide is for informational purposes only. Zakat rules may differ by state. Tax law changes — always verify current rates, thresholds, and procedures on the official LHDN website (hasil.gov.my), your state's zakat body, or consult a licensed tax consultant.
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