Agricultural Zakat (Ushr): Rules, Rates, and Calculation

Agricultural Zakat, known as Ushr (meaning "tenth"), is one of the oldest forms of Zakat, established directly in the Quran and the practice of the Prophet Muhammad (peace be upon him). Unlike the 2.5% rate on cash and trade goods, agricultural Zakat has its own rate structure: 10% for naturally irrigated crops and 5% for artificially irrigated crops. This guide explains the rules, calculations, and modern applications of agricultural Zakat.

Quranic Foundation

The Quran explicitly mentions agricultural Zakat in Surah Al-An'am (6:141): "And He it is who produces gardens, growing vertically and horizontally, and date-palms and crops of different kinds, and olives and pomegranates, similar and dissimilar. Eat of its fruit when it yields, and give its due on the day of harvest." The phrase "give its due on the day of harvest" establishes that agricultural Zakat is paid at harvest time, not after a lunar year — distinguishing it from the Hawl-based Zakat on cash and trade goods.

The Nisab for Crops

The Nisab (minimum threshold) for agricultural produce is 653 kilograms, equivalent to 5 wasaq (1 wasaq = 60 saa = approximately 130 kg). If your total harvest of a particular crop is less than 653 kg, no Zakat is due. If it reaches or exceeds 653 kg, Zakat is due on the ENTIRE harvest — not just the amount above the threshold. This differs from the cash Zakat threshold, which only triggers Zakat on the entire amount once exceeded.

The Two Rates: 10% and 5%

The rate of agricultural Zakat depends on how the crop was irrigated:

• 10% (full Ushr): Applied when the crop was irrigated naturally — by rain, natural rivers, springs, or flood water — without significant cost or effort to the farmer.
• 5% (half Ushr): Applied when the crop was irrigated artificially — using irrigation canals that required construction, mechanical pumps, animal-drawn water wheels, or purchased water — where the farmer incurred costs to provide water.
• Hybrid irrigation: If both methods were used equally during the growing season, the rate is 7.5% (the average of 10% and 5%).

The wisdom behind the two rates is that irrigation costs reduce the farmer's net yield, so the Sharia reduces the Zakat accordingly to be fair. A farmer who relies on rainfall has lower production costs and can afford to give more; a farmer who must pump water has higher costs and gives less.

Which Crops Are Subject to Ushr?

The majority of scholars (Hanafi, Maliki, Hanbali) hold that Ushr applies to ALL crops grown for human or animal consumption, including grains, fruits, vegetables, and legumes. The Shafi'i school limits Ushr to crops that can be stored without spoiling (grains, dates, raisins) and excludes perishable crops like fresh vegetables. For most practical purposes, the majority view is recommended — include all crops in your Zakat calculation.

Specific crops mentioned in classical texts include wheat, barley, dates, raisins, rice, corn, lentils, chickpeas, and similar staples. Modern scholars have extended the ruling to include modern crops like soybeans, sunflower seeds, and other oilseeds, as well as fruits grown commercially (apples, oranges, mangoes, etc.).

Timing: At Harvest, Not Annually

Unlike cash Zakat which follows the lunar year (Hawl), agricultural Zakat is due at each harvest. There is no waiting period. If you harvest wheat in April and dates in September, you pay Ushr on each at its respective harvest. If you have multiple harvests of the same crop in a year (e.g., a greenhouse with continuous production), calculate Zakat on each harvest when it occurs.

Calculating Ushr: Worked Examples

Example 1: Rain-fed wheat
A farmer harvests 2,000 kg of wheat irrigated entirely by rainfall. Since rainfall is natural irrigation, the rate is 10%. Zakat due: 2,000 × 10% = 200 kg of wheat (or its equivalent cash value).

Example 2: Pump-irrigated tomatoes
A farmer harvests 5,000 kg of tomatoes irrigated using diesel-powered water pumps. Since the irrigation required cost and effort, the rate is 5%. Zakat due: 5,000 × 5% = 250 kg of tomatoes (or cash equivalent).

Example 3: Hybrid irrigation rice
A rice farmer uses natural river irrigation for half the growing season and diesel pumps for the other half. The hybrid rate of 7.5% applies. Harvest: 8,000 kg. Zakat due: 8,000 × 7.5% = 600 kg of rice.

Example 4: Below Nisab
A small-scale gardener harvests 400 kg of vegetables from a personal plot. Since 400 kg is below the 653 kg Nisab, no Zakat is due.

Who Pays the Ushr: Owner or Tenant Farmer?

The obligation of Ushr falls on the OWNER of the crop, not necessarily the person who farmed it. In a tenant-farming arrangement (where someone farms land owned by another in exchange for a share of the harvest), each party pays Ushr on their respective share. If the tenant receives 50% of the harvest and the landlord receives 50%, each calculates Ushr separately on their portion. If either party's share is below 653 kg, that party owes no Ushr.

Deducting Production Costs

Most scholars do NOT permit deducting production costs (seeds, fertilizer, labor) before calculating Ushr. The Zakat is calculated on the gross harvest, not the net profit. This is a significant difference from business Zakat, where costs are deductible. The rationale is that the Quran specifies Zakat "on the day of harvest" — meaning the gross harvest, before any cost deductions. However, the Shafi'i school permits deducting the cost of seeds (but not other costs) before calculation.

Honey and Livestock Products

For honey, scholars differ. The Hanafi and Hanbali schools require Zakat on honey at 10% if it reaches 653 kg (using the same Nisab as crops). The Maliki and Shafi'i schools do not require Zakat on honey. For other livestock products like milk and eggs, no Zakat is due on the products themselves — Zakat on livestock (which is separate) covers the productive animals, and income from selling milk/eggs is Zakatable as cash.

Modern Application: Commercial Farming

Modern commercial farms — especially those producing hundreds of tons of grain, fruit, or vegetables — must calculate Ushr annually on each harvest. Some large farms set aside the Ushr portion (5% or 10%) at harvest time and distribute it through Islamic charities to qualifying recipients. For farms using center-pivot irrigation, drip irrigation, or other mechanized systems, the 5% rate applies because the irrigation is artificial.

Hydroponic and Greenhouse Crops

Hydroponic farming — where crops are grown in nutrient-rich water without soil — is fully irrigated by definition, so the 5% rate applies. Greenhouse crops similarly use controlled irrigation, so the 5% rate applies. The Nisab of 653 kg still applies: small greenhouse operations below this threshold owe no Ushr, while commercial greenhouses producing above 653 kg per harvest pay 5%.

Distributing Agricultural Zakat

Agricultural Zakat can be distributed in kind (giving actual grain or produce to the poor) or in cash (selling the produce and distributing the proceeds). For most modern farmers, cash distribution is more practical. The eight categories of Zakat recipients apply the same as for cash Zakat — agricultural Zakat is not restricted to farmers or the rural poor.

Common Agricultural Zakat Mistakes

• Using the 2.5% rate instead of 10% or 5% (underpayment)
• Applying the Hawl (waiting a year) instead of paying at harvest
• Deducting all production costs before calculation (over-deduction)
• Forgetting to pay Zakat on each separate harvest throughout the year
• Excluding perishable crops that should be included (majority view)
• Not paying on tenant-farmed land because the farmer is "poor" (the obligation is on the harvest owner)

Conclusion

Agricultural Zakat (Ushr) follows a different structure than cash Zakat: 10% for rain-fed crops, 5% for irrigated crops, with no Hawl requirement — Zakat is due at each harvest. The Nisab is 653 kg per crop per harvest. For most modern Muslims involved in agriculture, the calculation is straightforward: weigh your harvest, determine your irrigation method, apply the appropriate rate, and distribute the Zakat to eligible recipients. Commercial farmers should keep detailed harvest records to facilitate accurate annual Ushr calculation.

Learn about livestock Zakat for grazing animals, or read our complete Zakat guide.

Frequently Asked Questions About Agricultural Zakat (Ushr)

1. What is the Nisab for agricultural produce?

The Nisab for crops is 653 kg (5 wasaq) of harvested produce. If your total harvest of a particular crop is less than 653 kg, no Zakat is due. If it reaches or exceeds 653 kg, Zakat is due on the ENTIRE harvest — not just the amount above the threshold.

2. When is agricultural Zakat due — at harvest or annually?

Agricultural Zakat is due at each harvest, NOT annually after a lunar year (Hawl). This is established in the Quran (6:141): 'Give its due on the day of harvest.' If you have multiple harvests in a year, Zakat is due on each harvest when it occurs.

3. How do I determine if my irrigation is natural or artificial?

Natural irrigation (10% rate) includes rain, natural rivers, springs, and flood water — water that comes without significant cost or effort. Artificial irrigation (5% rate) includes irrigation canals you constructed, mechanical pumps, animal-drawn water wheels, and purchased water. If both methods are used equally, the rate is 7.5% (the average).

4. Are all crops subject to Ushr?

The majority view (Hanafi, Maliki, Hanbali) is that Ushr applies to ALL crops grown for consumption — grains, fruits, vegetables, legumes. The Shafi'i school limits Ushr to crops that can be stored (grains, dates, raisins). For practical purposes, follow the majority view and include all crops.

5. Do I deduct production costs before calculating Ushr?

Most scholars do NOT permit deducting production costs (seeds, fertilizer, labor) before calculating Ushr. Zakat is on the gross harvest, not net profit. However, the Shafi'i school permits deducting the cost of seeds (but not other costs). The majority view (no deduction) is recommended for simplicity.

6. What about honey — is it Zakatable?

Scholars differ. The Hanafi and Hanbali schools require Zakat on honey at 10% if it reaches 653 kg (using the crop Nisab). The Maliki and Shafi'i schools do not require Zakat on honey. For other livestock products like milk and eggs, no Zakat is due on the products themselves — Zakat on livestock covers the productive animals.

7. How does tenant farming affect Ushr?

The obligation falls on the OWNER of the crop, not the person who farmed it. In a tenant-farming arrangement, each party pays Ushr on their respective share. If the tenant receives 50% and the landlord 50%, each calculates Ushr separately on their portion. If either party's share is below 653 kg, that party owes no Ushr.

8. Are hydroponic and greenhouse crops subject to Ushr?

Yes. Hydroponic farming is fully irrigated by definition, so the 5% rate applies. Greenhouse crops similarly use controlled irrigation, so the 5% rate applies. The Nisab of 653 kg still applies: small operations below this threshold owe no Ushr, while commercial greenhouses producing above 653 kg per harvest pay 5%.

Case Studies: Agricultural Zakat (Ushr) in Practice

The Rain-Fed Wheat Farmer

A farmer harvests 2,000 kg of wheat irrigated entirely by rainfall. Since rainfall is natural irrigation, the rate is 10%. Zakat due: 2,000 × 10% = 200 kg of wheat (or its equivalent cash value at current market price).

The Commercial Greenhouse

A commercial greenhouse produces 5,000 kg of tomatoes per harvest using drip irrigation. Since irrigation is artificial (mechanical), the rate is 5%. Zakat due: 5,000 × 5% = 250 kg of tomatoes (or cash equivalent). The greenhouse structure itself is a fixed asset and not Zakatable.

Key Takeaways

• Nisab for crops is 653 kg (5 wasaq) per harvest.
• Rate: 10% for natural irrigation, 5% for artificial, 7.5% for hybrid.
• Ushr is due at harvest, not annually (no Hawl requirement).
• Majority view: all crops are subject to Ushr.
• Production costs are generally NOT deductible (majority view).
• Tenant farmers and landlords pay Ushr separately on their shares.
• Hydroponic and greenhouse crops use the 5% rate.
• Honey is Zakatable in Hanafi/Hanbali, not in Maliki/Shafi'i.

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