Professionals zakah is zakah that are subjected to each employment or certain professional skills, either performed individually or with other people or bodies, that bring revenue that satisfies nisab. Examples of such professions are: doctors, consultants, solicitors, lecturers, artists, etc.
Such zakah is based on the general principle from Al-Quran, surah At-Taubah verse 103: "Take sadaqah (alms) from their wealth in order to purify them and sanctify them with it, and invoke Allah for them. Verily! Your invocations are a source of security for them; and Allah is All-Hearer, All-Knower"
as well as surah Al-Baqarah verse 267: "O you who believe! Spend of the good things which you have (legally) earned, and of that which We have produced from the earth for you, and do not aim at that which is bad to spend from it, (though) you would not accept it save if you close your eyes and tolerate therein. And know that Allah is Rich (Free of all needs), and Worthy of all praise".
Professionals zakah is consistent with the purpose of syariah of zakah, including to purify and grow good fortunes as well as to help mustahiq. Professionals zakah also shows just, which is the main feature of Islamic teachings. That is, the compulsary of zakah on all kinds of income and earnings.
There are two ways of determining the nisab, amount and time due for professionals zakah:
- Counted after a whole year
- Immediately when received
The nisab of the total amount of income for a whole year is 85 grams of gold, and the amount of zakah is 2.5% of the excess of income (not including the amount spent for basic needs).
This approach is analogous to the zakah zuru'. In this case the nisab is as low as 653 kg (kilograms) of rice, which is paid everytime income is received for 2.5% of the gross income, just as a farmer when paying the zakah of his harvest.