Bonus Masuk, Zakat Dah Kira? Panduan Ringkas Zakat Pendapatan & Rebat Cukai Untuk Penghujung Tahun
Bonus & gaji ke-13 hampir tiba. Ini cara kira zakat pendapatan anda dengan betul — termasuk bonus, nisab, tolakan Had Kifayah, dan rebat cukai LHDN yang ramai tertinggal.
Pasukan KitaKira
Diterbitkan 6 Oktober 2026
Bonus dah nak masuk. Gaji ke-13 ada yang dah nampak di cakrawala. Tapi satu soalan mudah yang ramai Muslim Malaysia terlepas pandang setiap tahun — duit lebihan ini, dah kira zakatnya?
Zakat pendapatan bukan sekadar tanggungjawab agama. Bila anda faham cara kira dengan betul, ia juga jadi alat kewangan yang cerdas — sebab zakat yang dibayar memberi rebat cukai ringgit demi ringgit kepada LHDN. Artikel ini panduan praktikal untuk anda selesaikan zakat pendapatan sebelum tahun 2026 tamat.
Artikel ini panduan umum. Untuk hukum dan kaedah kiraan spesifik negeri anda, sila rujuk Majlis Agama Islam atau Lembaga Zakat negeri masing-masing.
Siapa Yang Wajib Bayar Zakat Pendapatan?
Anda wajib bayar zakat pendapatan jika memenuhi syarat berikut:
- Muslim dan baligh
- Pendapatan setahun melebihi nisab — iaitu bersamaan nilai 85 gram emas
- Sebagai rujukan, nisab Lembaga Zakat Selangor (LZS) bagi Julai–Disember 2026 ialah RM38,748 setahun (semak lembaga zakat negeri anda kerana nilai nisab berbeza mengikut negeri dan harga emas semasa)
Pendapatan yang dikira termasuk gaji, elaun, bonus, komisen, dan imbuhan lain — bukan gaji pokok sahaja.
Cara Kira Zakat Pendapatan (Kaedah Mudah)
Kadar zakat pendapatan ialah 2.5% daripada pendapatan yang layak dizakatkan. Formulanya mudah:
Zakat = (Jumlah Pendapatan − Tolakan Dibenarkan) × 2.5%
Apakah Tolakan Yang Dibenarkan?
Bergantung pada kaedah yang diiktiraf oleh lembaga zakat negeri anda, tolakan biasa termasuk:
| Perkara | Anggaran Tolakan |
|---|---|
| Had Kifayah (diri sendiri) | ~RM8,000–RM9,000/tahun |
| Isteri (tanggungan) | ~RM3,000–RM4,800/tahun |
| Setiap anak | ~RM1,200–RM1,800/tahun |
| Caruman KWSP (pekerja) | Ikut kadar sebenar |
| Bayaran PTPTN | Bergantung lembaga zakat |
Nilai Had Kifayah berbeza mengikut negeri — semak kalkulator zakat negeri anda.
Contoh Kiraan Ringkas
Pak Aiman, bujang, gaji RM5,500/bulan + bonus RM5,500 (sebulan gaji)
- Pendapatan kasar setahun: RM5,500 × 12 + RM5,500 = RM71,500
- Tolakan KWSP (11%): RM5,500 × 12 × 11% = RM7,260
- Had Kifayah (diri): ~RM8,000
- Pendapatan layak dizakat: RM71,500 − RM7,260 − RM8,000 = RM56,240
- Zakat = RM56,240 × 2.5% = RM1,406/tahun (atau ≈RM117/bulan)
Bonus Kena Zakat Juga?
Ya — bonus, insentif, dan imbuhan lain termasuk dalam pengiraan pendapatan kasar tahunan untuk zakat. Jangan asingkan bonus seolah-olah ia bebas dari kewajipan zakat.
Rebat Cukai — Manfaat Yang Ramai Tertinggal
Ini bahagian yang paling ramai orang terlepas: zakat yang anda bayar memberi rebat cukai penuh kepada LHDN — bukan sekadar pelepasan, tapi potongan terus dari amaun cukai yang perlu dibayar, ringgit demi ringgit, sehingga had cukai dikenakan.
Maknanya, kalau cukai pendapatan anda RM2,000 dan anda bayar zakat RM1,406 — cukai bersih anda hanya RM594.
Ini berbeza daripada pelepasan cukai biasa (seperti pelepasan gaya hidup RM2,500) yang hanya mengurangkan pendapatan bercukai, bukan cukai itu sendiri.
Cara Tuntut Rebat Zakat Ketika e-Filing
Semasa isi Borang BE / e-Filing LHDN (bermula Mac 2027 untuk Tahun Taksiran 2026), masukkan jumlah zakat yang dibayar di bahagian "Rebat: Zakat/Fitrah". Pastikan simpan resit atau nombor rujukan bayaran zakat anda.
3 Cara Bayar Zakat Pendapatan
1. Potongan Gaji Bulanan (Paling Mudah)
Daftar dengan majikan atau terus melalui lembaga zakat negeri — zakat akan dipotong automatik setiap bulan. Anda tak perlu ingat nak bayar hujung tahun.
2. Bayaran Terus Online (Fleksibel)
Bayar terus di portal rasmi lembaga zakat negeri anda atau melalui perbankan internet. Sesuai jika pendapatan anda tidak tetap (freelancer, komisyen).
3. Bayaran Sekali Gus Dengan Bonus
Gunakan sebahagian bonus akhir tahun untuk menyelesaikan baki zakat yang belum dibayar. Ini peluang baik bila ada wang lebih di tangan — setelkan zakat dulu, baru rancang yang lain.
Pelan Tindakan: 4 Langkah Sebelum Disember 2026
- Kira anggaran pendapatan kasar anda dari Januari–Disember 2026, termasuk bonus yang dijangka
- Guna kalkulator zakat di portal lembaga zakat negeri anda untuk tahu jumlah tepat
- Bayar atau daftar potongan gaji — jangan tunggu saat akhir
- Simpan resit untuk tuntutan rebat cukai semasa e-Filing 2027
Zakat Dulu, Belanja Kemudian
Bila bonus masuk, ramai terus fikir nak beli apa. Cuba balikkan tabiat ini — setelkan zakat dan sedekah dahulu, baru bahagi baki untuk simpanan, tanggungan, dan keperluan lain. Duit yang diberkati lebih kekal manfaatnya.
Zakat pendapatan bukan beban — ia sistem kewangan Islam yang adil, yang sekaligus membersihkan harta dan mengurangkan cukai anda secara sah. Musim bonus adalah masa terbaik untuk muhasabah dan selesaikan kewajipan ini dengan tenang.
Bonus season is almost here. Year-end incentives are on the horizon. But there's one simple question many Muslim Malaysians overlook every single year — have you calculated the zakat on this extra income?
Income zakat isn't just a religious obligation. When you understand how to calculate it properly, it also becomes a smart financial tool — because the zakat you pay gives you a ringgit-for-ringgit tax rebate with LHDN. This guide walks you through everything you need to settle your income zakat before 2026 ends.
This article is a general guide. For rulings and calculation methods specific to your state, please refer to your state's Islamic Religious Council or Zakat Board.
Who Is Obligated to Pay Income Zakat?
You are obligated to pay income zakat if you meet the following conditions:
- You are Muslim and have reached puberty (baligh)
- Your annual income exceeds the nisab — equivalent to the value of 85 grams of gold
- As a reference, the Lembaga Zakat Selangor (LZS) nisab for July–December 2026 is RM38,748 per year (check your own state's zakat board, as nisab values differ by state and current gold prices)
Income that counts includes salary, allowances, bonuses, commissions, and other remuneration — not just your basic pay.
How to Calculate Income Zakat (Simple Method)
The rate for income zakat is 2.5% of eligible zakatable income. The formula is straightforward:
Zakat = (Total Income − Allowable Deductions) × 2.5%
What Deductions Are Allowed?
Depending on the method recognised by your state's zakat board, common deductions include:
| Item | Estimated Deduction |
|---|---|
| Had Kifayah (self) | ~RM8,000–RM9,000/year |
| Wife (dependent) | ~RM3,000–RM4,800/year |
| Each child | ~RM1,200–RM1,800/year |
| EPF contribution (employee) | Actual rate |
| PTPTN repayment | Varies by zakat board |
Had Kifayah values differ by state — check your state's zakat calculator.
A Simple Calculation Example
Pak Aiman, single, salary RM5,500/month + bonus RM5,500 (one month's salary)
- Gross annual income: RM5,500 × 12 + RM5,500 = RM71,500
- EPF deduction (11%): RM5,500 × 12 × 11% = RM7,260
- Had Kifayah (self): ~RM8,000
- Zakatable income: RM71,500 − RM7,260 − RM8,000 = RM56,240
- Zakat = RM56,240 × 2.5% = RM1,406/year (or ≈RM117/month)
Does Bonus Count for Zakat?
Yes — bonuses, incentives, and other forms of remuneration are included in your gross annual income for zakat calculation. Don't treat your bonus as if it's exempt from zakat obligations.
The Tax Rebate — A Benefit Most People Miss
Here's the part most people overlook: zakat you pay gives you a full tax rebate with LHDN — not just a tax relief, but a direct, ringgit-for-ringgit reduction of your actual tax payable, up to the amount of tax charged.
This means if your income tax is RM2,000 and you pay RM1,406 in zakat — your net tax payable is just RM594.
This is fundamentally different from regular tax reliefs (like the RM2,500 lifestyle relief) which only reduce your chargeable income, not the tax amount itself.
How to Claim Your Zakat Rebate During e-Filing
When filling in your Borang BE / LHDN e-Filing (starting March 2027 for Year of Assessment 2026), enter your total zakat paid under "Rebat: Zakat/Fitrah". Make sure you keep your payment receipt or reference number from the zakat board.
3 Ways to Pay Your Income Zakat
1. Monthly Salary Deduction (Easiest)
Register with your employer or directly with your state's zakat board — zakat will be deducted automatically every month. No need to remember a lump sum at year-end.
2. Direct Online Payment (Flexible)
Pay directly via your state zakat board's official portal or through internet banking. Ideal if your income isn't fixed (freelancers, commission-based earners).
3. Lump-Sum Payment With Your Bonus
Use part of your year-end bonus to settle any outstanding zakat for the year. When you have cash in hand, it's the perfect moment — settle your zakat first, then plan the rest.
Action Plan: 4 Steps Before December 2026
- Estimate your gross income from January–December 2026, including expected bonuses
- Use the zakat calculator on your state zakat board's portal to get the exact figure
- Pay or register for salary deduction — don't leave it to the last minute
- Keep your receipt for the zakat rebate claim during your 2027 e-Filing
Zakat First, Spend Later
When the bonus lands, most people immediately think about what to buy. Try reversing this habit — settle your zakat and sadaqah first, then divide the remainder for savings, obligations, and needs. Money that has been purified tends to bring more lasting benefit.
Income zakat is not a burden — it is a fair Islamic financial system that simultaneously purifies your wealth and legally reduces your tax bill. The bonus season is the best time to reflect, recalculate, and fulfil this obligation with peace of mind.
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