زكاة الصناديق العقارية (ريت REIT)‎

Abstract EN

This paper addresses one of the important contemporary issues related to zakat.

It discusses zakat of assets and profits of the newly established investment funds in the Kingdom of Saudi Arabia; the regulations of these entities have been issued in 2016.

Since 2016 the establishment of funds began to increase raising more questions about their due zakat.

Should Zakat be paid for the assets or profits? How much and who is liable to pay? It turned out that there is a need for conduction a research to establish the foundations of this issue from a fiqhi perspective to show the relevant Fiqhi ruling.

The most important findings include, zakat is not obligatory for the assets of real estates of these funds, but rather of 2.5% of the renting profits should be paid by the owners of these estates after one full year of receiving the rent.

If the management of these real estates kept the rent for one full year, they must pay the due Zakah.