Zakat in Nigeria: The Complete 2026 Guide to Calculating and Paying

Zakat is the third pillar of Islam and the most quantified: 2.5% of qualifying wealth, once a lunar year, above a defined threshold. The practical difficulty in Nigeria has never been the theology; it is finding current naira figures for the nisab and trustworthy channels for payment. Both exist. This guide works through the calculation with the published 1447AH thresholds, covers the assets Nigerians most commonly hold, and honestly assesses the institutional landscape. Figures retrieved August 5, 2026.

The nisab in naira, 1447AH (2026)

Nisab is the minimum wealth that makes zakat obligatory, defined in the sunnah as 85 grams of gold or 595 grams of silver and therefore repriced continuously as metal prices and the naira move. Two Nigerian institutions publish current naira values. The Zakat and Sadaqat Foundation, a Lagos-based body distributing zakat nationally since 2000, publishes for 1447AH a gold nisab of ₦12,443,225.10 and a silver nisab of ₦1,634,941. The National Moonsighting Committee published a gold-basis nisab of ₦16,548,960 dated 5 June 2026. The figures differ because gold is repriced daily and the announcements carry different dates, which is itself the lesson: check a current figure when your zakat anniversary arrives, not a number from months ago.

Which threshold should you use? The silver nisab is far lower, around ₦1.63 million on the ZSF figure, and using it makes zakat due on more people, which is why many scholars call it the more precautionary choice and the kinder one to the poor. The gold nisab is also validly held, particularly for wealth held mostly in monetary form. Whichever you adopt, apply it consistently: if your zakatable wealth stayed at or above the threshold for a full lunar year, 2.5% is due.

What counts and what does not

Debts you owe may be deducted before comparing against nisab, at minimum instalments currently due; scholars differ on deducting long-term obligations in full. The zakat calculator walks through the arithmetic with current inputs.

A worked example

A Lagos trader holds ₦3.2 million across bank accounts, $1,500 in a domiciliary account, inventory worth ₦4.8 million at wholesale, and owes suppliers ₦1.5 million. Converting the dollars at the day's rate and netting the payables, her zakatable base comfortably exceeds even the gold nisab. Zakat due: 2.5% of the net figure. The calculation takes ten minutes once a year; the discipline that matters is fixing a zakat anniversary, many Nigerians use Ramadan, and valuing everything on that same day annually.

Where to pay: the organised channels, honestly assessed

Zakat may validly be given directly to eligible recipients, and much Nigerian zakat moves exactly that way, through families, mosques and communities. The organised channels add reach and administration. The Zakat and Sadaqat Foundation is the most transparent national body we can verify: it publishes its nisab figures, runs assessments and an online calculator, and reported distributing ₦653 million across 28 states in 2025, including ₦296 million to 1,835 beneficiaries at its Lagos ceremony, its 21st distribution round. In the north, state institutions operate under law, most prominently the Kano State Zakkat and Hubusi Commission, collecting and distributing within the state. Jaiz Bank's affiliated foundation channels corporate zakat. What Nigeria lacks is any federal zakat authority; the system is voluntary and fragmented, so due diligence on any collector is your job. Ask for distribution reports; ZSF's publication record shows what good looks like.

Common Nigerian complications

• Naira volatility: value FX holdings at your zakat date's rate, not purchase rates; the nisab moves too, so re-check it each year.
• Inflation: zakat is levied on nominal balances; there is no inflation adjustment in fiqh, which is another argument for not warehousing wealth in depreciating cash. Our inflation guide covers halal alternatives.
• Pensions: RSA balances raise genuinely contested questions, covered in zakat on investments and pensions.
• Interest earned in conventional accounts: not zakatable because it was never lawfully yours; purify it entirely by giving it away, separate from zakat.

The zakat date system: pick one and never move it

Zakat runs on a personal lunar-year clock, and the single most effective administrative habit is fixing your zakat date permanently. Most Nigerian Muslims choose a Ramadan date for the additional reward of giving in the blessed month, which is valid and has one practical trap: crowd-following your calculation into Ramadan does not excuse wealth that reached nisab at a different point, since the year runs from when your wealth first met the threshold. Whatever date you fix, the routine is identical: value every zakatable asset on that day, gold at that day's price, dollars at that day's rate, inventory at wholesale, fund units at published NAV, deduct currently due debts, compare against nisab, and pay 2.5% of the net. Keep the working in a simple book or spreadsheet year after year; the record turns next year's calculation into a twenty-minute update and protects your heirs from guessing at unpaid liabilities.

Missed years do not disappear; they stand as debts owed to the poor until discharged. A Muslim who has never calculated should reconstruct honestly rather than despair: estimate each missed year's zakatable wealth from records and memory, resolve the arrears on a schedule you can sustain, and fix the date going forward. Scholars treat sincere reconstruction generously; they treat indefinite postponement less so.

Frequently asked questions

Which nisab figure is correct, ₦12.4m or ₦16.5m?

Both were validly published gold-basis figures on their respective dates; gold repricing and timing explain the gap. Use a figure current at your own zakat anniversary, from a source you trust, or adopt the lower silver basis (about ₦1.63 million on ZSF's 1447AH figure) as the precautionary route.

Do I pay zakat on my salary?

Not on income as it arrives. Zakat falls on what remains held across a lunar year. Practically: whatever sits in your accounts on your zakat anniversary, having been at or above nisab through the year, attracts 2.5%.

Can I pay zakat in instalments?

The obligation crystallises on your anniversary and prompt payment is preferred; scholars permit advancing zakat before the date, and spreading payment after it is tolerated where hardship requires. Do not let instalments become indefinite delay.

Can zakat go to non-Muslims or to my parents?

The Quran fixes eight recipient categories, and mainstream fiqh excludes your dependants (parents, children, spouse) because maintaining them is already your duty. Charity to them beyond zakat is sadaqah and richly rewarded; it just does not discharge the zakat obligation.

Is zakat tax-deductible in Nigeria?

There is no general federal zakat deduction, and we will not pretend otherwise. Treat zakat as a religious obligation independent of your tax position, and take professional advice on any state-level arrangements where you live.