Is the Zakat due deducted from the estate before distribution?

Is Zakat Deducted from the Estate Before Inheritance Is Distributed?

Yes, the amount of zakat owed is deducted from the estate before distribution. This ruling is firmly established in Islamic jurisprudence and is considered a mandatory debt upon the deceased, just like any other legal or judicial debts.

Let us explain this in detail and connect it to the legal reality in Germany:

First: What is the position of Islamic law on accumulated zakat owed by the deceased?

In Islamic jurisprudence, the estate is settled in the following order:

1. Costs of preparation and Islamic burial

2. Debts (whether owed to people or to Allah, including zakat)

3. Bequests (up to a maximum of one-third of the estate)

4. Then inheritance according to the prescribed Islamic shares (farāʾiḍ)

Accordingly, if the deceased had unpaid zakat (on cash, gold, trade goods, etc.), this is treated as a religiously binding debt. It must be deducted from the estate before it is distributed among the heirs.

Second: How much zakat is deducted?

The amount to be deducted is calculated based on:

• the number of years for which zakat was not paid

• the amount of wealth that was subject to zakat (provided that the nisab threshold was met)

• the zakat rate (usually 2.5% per year on cash, gold and goods held for trade)

Jurisprudential example:

A person dies while, in the last years of life, owning an amount exceeding the nisab (for example, 10,000 euros per year for 5 years) and never paying zakat on it.
Zakat is then calculated at 2.5% per year:
10,000 × 2.5% × 5 years = 1,250 euros of accumulated zakat.
This amount must be deducted from the estate before the inheritance is distributed.

Third: How is this applied legally in Germany?

Under German civil law (BGB – Bürgerliches Gesetzbuch), zakat is not recognized as a legally enforceable debt. However, the law does not prevent the heirs from fulfilling religious obligations voluntarily if, for example:

• all heirs agree to the deduction, or

• zakat is explicitly mentioned in the deceased’s will, or

• one of the heirs (such as the executor) testifies that they know the deceased intended to pay zakat.

Important advice:
To avoid disputes among heirs in Germany, it is advisable for a Muslim, while still alive, to document in writing (in a will or a separate statement) their intention to pay any outstanding zakat from their estate.

Fourth: Do the heirs have the right to refuse the deduction of zakat?

• From the perspective of Islamic law: No, they should not refuse.

• From the perspective of German civil law: Yes, if zakat is not documented as a debt and the heirs are not in agreement, they may legally refuse to pay it.

This highlights the gap between secular civil law and Islamic jurisprudence.

Conclusion

Yes, from an Islamic perspective, any outstanding zakat is deducted from the estate before inheritance is distributed and is treated as a binding debt.
In Germany, however, this is not automatically enforced by law; it depends on:

• the existence of a documented will,

• the consent of the heirs,

• or proof of the deceased’s intention.

For this reason, Muslims in Germany are strongly advised to record such religious obligations – including unpaid zakat – clearly and in writing in their formal will, in order to avoid conflict and ensure that these rights are not lost.

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* The editorial and writing team of this website strives to provide accurate information based on thorough research and consultation of multiple sources. Nevertheless, errors may occur or some information may not be fully verified. The information presented in these articles should therefore be regarded as an initial point of reference only. For definitive and binding guidance, you should always consult the relevant authorities and competent bodies.