CONDITIONS FOR ZAKAT FITRAH
One is a Muslim. Every Muslim has to fulfil Zakat Fitrah.
Possesses something (food, goods or cash) in excess of his own needs and all his dependants for the day and night of Eidulfitri.
To observe both periods of end of Ramadan and beginning of Syawal. A person who dies before sunset and a child born after sunset on the night before first of Syawal, are exempted from paying Zakat Fitrah.
Zakat Fitrah is an obligation on the person and his dependants such as his wife, children who have not reached maturity, and parents.
If one is unable to pay for himself and/or his dependants due to certain difficulties, his dependants may pay for them and/or for him with his permission.
What is important is that Zakat Fitrah payment has been made for every individual.
Zakat Fitrah Rates
The Zakat Fitrah rate that is obligatory on every person is one sa’ or 2.3kg of the staple local food. In Singapore, the staple food is rice.
Since 2005, Muis has introduced a two-tier Zakat Fitrah rate. This is in accordance with the Syari’ah and allows the payer to choose the rate that is most suitable for them based on their daily consumption.
NORMAL RATE
Based on the median price of 2.3kg of rice (normal/average grade) that is consumed as a staple.
HIGHER RATE
Based on the median price of 2.3kg of rice (higher grade) that is consumed as a staple.
The objective of the two-tier system is to provide the ability for everyone to be able to fulfil their Zakat Fitrah obligation. It also encourages those who can afford to pay more to do so to further help those in need.