ENACTMENT NO. 2 OF 1966 KELANTAN COUNCIL OF RELIGION AND MALAY CUSTOM ENACTMENT, 1966
PART III - FINANCIAL ZAKAT AND FITRAH
Section 36. Liability for zakat.
(1) Zakat shall be payable by every Muslim producer of padi whose production is not less than 375 gantang (equivalent to 400 gantang Baghdad) in any one year, according to Hukum Shara' at the rate of not more than ten per cent of the amount produced.
(2) (a) Zakat on cattle shall be payable at the following rate :
on 30 to 39 head ... one calf of one year old.
on 40 to 59 head ... one calf of two years old.
on 60 to 69 head ... two calves of one year old.
For total head of cattle in excess of 69 the rate shall be ascertained according to the number of times the total shall be divisible by thirty or forty or both and thereupon for each completed 30 head the rate shall be one calf of one year old and for each completed 40 head the rate shall be one calf of two year old.
(b) Zakat on goats or sheep shall be payable at the following rate:
on 40 to 120 head ... one sheep of one year old or one goat of two years old.
on 121 to 200 head ... two sheep of one year old or two goats of two years old.
on 201 to 399 head ... three heads of sheep or goats.
on 400 ... four heads of sheep or goats.
thereafter for each completed 100 head an additional one head of sheep or goats.
(3) Zakat shall be payable on property other than that mentioned in the preceding sub-sections of this section as follows :
(a) upon gold, when the amount liable to zakat is 20 mithkal or more, at the rate of 2 1/2 per cent of the total of the gold held;
(b) upon silver, when the amount liable to zakat is 200 drahms or more, at the rate of 2 1/2 per cent of the total of the silver held;
(c) upon merchandise, when the amount liable to zakat is of the value of $25.73 or more, at the rate of 2 1/2 per cent of the total value of the merchandise held;
(d) upon gold or silver found as treasuretrove, at the rate of 20 per cent of the treasure found;
Provided that amounts less than the weight specified in paragraph (a) or (b), as the case may be, shall not be liable to zakat.