Pusat Pungutan Zakat

Zakat on lifestock is obligatory when all the conditions are met. Zakatable lifestocks are goats, sheep, cows, buffaloes and camels.

Evidence of zakat on livestock

The Prophet (p.b.u.h.) said:

From Muaz Ibnu Jabal who said " The Messenger of God (p.b.u.h.) sent me to Yemen. He instructed me to collect on each 40 cows, one *musinnah (a female cow with age reaching 3 years old) and each 30 cows, one *tabi`, or tabiah (a male or female cow with age reaching 2 years old)" (Reported Ibnu Majah)

* Musinnah: a female cow aged above 2 years old.
** Tabi`: a male cow aged above 1 year old.

Conditions for zakat on livestock

1. Islam
2. Full ownership
3. Free
4. Nisab reached (a year completed)
5. The lifestock should not be working animals used for cultivation, carrying loads, riding and others.

Explanation

The animal intended for zakat payment must be perfect, free from any defect such as missing a foot and so forth. This is based on the words of God, which means: 

“… And seek not the worthless to give charity...” (Al-Baqarah: 267)

Calculation table for zakat on cows/buffaloes

* When the number of livestock is more than what has been specified above, thus for 30 cows, a one-year old male cow is due for zakat. For 40 calves, a two-year female cow is due for zakat. 
** If the livestock is mixed, the owner can choose to give either the cows/buffaloes from the other or the same herd for zakat.  Choose moderately for zakat.

Calculation table for zakat on goats/sheep

• For every additional 100 animals, add a two-years old goat to zakat and so forth.
• If all goats that reach nisab are male, then male goats must be chosen for zakat. But if there are females in the herd, then part of zakat must include female goats.
• If there is a mixture of goats and sheep, when the nisab has been reached, the owner can choose either one animal type for zakat.