زكاة العقارات و كيفية تقديرها في الفقة الإسلامي

الملخص EN

Research objectives : This research aims to explain the ruling of Zakat on real estate of all three types-intended for original need, exploitation, and trade, and how it is assessed in Islamic jurisprudence.

Study methodology: The two researchers followed the descriptive, inductive, and comparative analytical approach by tracing the research issues and its scientific material, analyzing and comparing them to arrive at the most correct opinion.

The study included two sections.

The first section deals with the concept of Zakat on real estate and its types, and the second section about how it is calculated and estimated.

Then the study reached a conclusion as it contains the most important results and recommendations.

The originality of the research: The scientific value of the research lies in its dealing with an important issue that is one of the most prominent investment issues, and one of the most important economic resources in contemporary time, and a financial resource for many institutions and individuals, and it is one of the matters that need to clarify the ruling on Zakat and how to calculate it, in order to fulfill God’s right related to it.

Results: The two researchers reached several conclusions, the most important of which are the following: There is no Zakat on real estate prepared for original needs because it is preoccupied with the original personal need, Zakat is required on real estate intended for exploitation, and Zakat on crops and fruits is Zakat.

Zakat on commercial real estate and Zakat on trade goods, after reaching the rate and two-year-olds, and it is obligatory in the price of real estate, not in itself because the rate is considered in value.