Zakat on Agricultural Produce (Ushr)

What Is Zakat on Agricultural Produce?

Zakat on agricultural produce — known in classical fiqh as zakat al-zuru' wa al-thimar (zakat on crops and fruits) — is a mandatory form of zakat levied on grains, fruits, and agricultural products when they reach the nisab (minimum threshold). The term "Ushr" (one-tenth) is commonly used to describe this zakat, reflecting the most common rate applied to rain-fed or river-irrigated land. It is one of the five categories of zakat and is established by the Quran and authenticated Sunnah.

Quranic Foundation

Allah (SWT) says: "O you who believe, spend from the good things which you have earned and from what We have produced for you from the earth" (2:267). More specifically: "It is He who produces gardens, trellised and untrellised, and date palms and crops of different foods and olives and pomegranates, similar and dissimilar. Eat of its fruit when it yields and give its due on the day of its harvest" (6:141). The scholars of tafsir cite this verse as the foundational Quranic evidence for zakat on agricultural produce, with "its due" referring to the one-tenth or one-twentieth rate.

The Nisab

The Prophet (PBUH) established a minimum threshold below which zakat is not due: "There is no zakat on less than five awsuq" (Bukhari and Muslim). One wasq equals sixty sa', and five awsuq equals three hundred sa' — equivalent to approximately 653 kilograms of wheat, though scholars differ slightly in the exact conversion. If the harvest is below this amount, no zakat is due. If it reaches or exceeds it, zakat must be paid at the applicable rate.

The Two Rates: One-Tenth and One-Twentieth

The Prophet (PBUH) established a two-tier rate: "On rain-watered land and land irrigated by rivers or springs, one-tenth (ushr); on land irrigated by lifting water, one-twentieth (nisf al-ushr)" (Bukhari). The logic is proportional to labor and cost: land that depends on human effort for irrigation has a heavier cost of production, so the rate is halved. For land irrigated by a combination of both methods, the Hanafi school holds that the rate is determined by the dominant method; the Shafi'i and Hanbali schools hold it is based on whichever method contributed more to the growth.

What Crops Are Subject to Zakat?

The scholars differ significantly on which types of agricultural produce are subject to zakat. The Hanafi school applies zakat to all crops that emerge from the earth, with very few exceptions, and does not require the crop to be a staple or storable food. The Maliki and Shafi'i schools restrict zakat to crops that are staple foods and can be stored — primarily grains (wheat, barley, rice, corn) and two fruits (dates and raisins). The Hanbali school takes a middle position, applying it to crops that can be dried and stored and are measured by volume. The practical effect is that the Hanafi scope is broadest, while the Maliki, Shafi'i, and Hanbali schools require that the crop be a measurable, storable staple.

When Zakat Is Due

Zakat on agricultural produce is due at harvest — not after a lunar year has passed, unlike zakat on gold, silver, and trade goods. This is established by the Quranic verse (6:141) which says "give its due on the day of its harvest." If a farmer has two harvests per year, zakat is due on each independently. Expenses of production — labor, irrigation, fertilizer — are not deducted before calculating zakat according to the majority position, though some contemporary scholars have argued for their deduction in analogy with trade goods.

Contemporary Application

In modern agricultural economies, zakat on agricultural produce applies to farms, orchards, and grain operations that meet the nisab. Contemporary scholars and zakat bodies often use wheat as the nisab reference. The same two-tier rate applies based on irrigation method. In cases where the farmer takes bank loans or incurs significant production debt, scholars advise consulting a knowledgeable scholar for a fatwa, as these questions involve ijtihad on modern financial instruments not directly addressed in classical texts.