Assessing the Fairness Behind the Determination of the Income and Service Zakat Value Threshold for 2026

By Regina Fadjri Andira, S.H, Senior Legal Officer of Baznas RI

REPUBLIKA.CO.ID, The determination of the income and service zakat value threshold for 2026 by Baznas through the Decree of the Chairman of Baznas Number 15 of 2026 has sparked public discussion. Behind the debate over the figures, there lies a significant responsibility: to ensure that this religious institution remains a tool for improving the welfare of those in need while also providing fairness for the zakat payers (muzaki).

Many speculations have arisen regarding this determination, ranging from concerns that Baznas is changing sharia law to suspicions about pursuing collection targets.

Before proceeding further, we must first understand the difference between nisab and the value of nisab. Nisab is the legal standard, meaning the income and service zakat nisab is equivalent to 85 grams of gold, as stipulated in the MUI Fatwa and the Minister of Religious Affairs (PMA) Regulation. The value of nisab, on the other hand, is the rupiah figure that varies according to market prices. What Baznas is doing is not changing sharia law (changing the nisab), but rather establishing an objective rupiah conversion to create fairness and legal certainty. By dissecting this technical aspect, we will objectively see Baznas’s efforts in upholding its mandate to ensure that zakat remains in line with Islamic sharia and statutory regulations.

Regulatory Mandate and Certainty of Governance

The Decree of the Chairman of Baznas Number 15 of 2026 should be understood as an implementation of a higher regulatory mandate, as stipulated in Article 4 of Government Regulation Number 14 of 2014, which states that Baznas is responsible for drafting guidelines for zakat management as a national reference for all managers, including Zakat Amil Institutions (LAZ). This decree serves as an operational guideline to clarify the implementation of the MUI Fatwa Number 3 of 2003 and the PMA Number 31 of 2019, not to change them. This standardization is important to avoid multiple interpretations in the field, thus creating legal certainty in the management of national zakat.

The importance of this standardization is in line with the views of Prof. Irfan Syauqi Beik, Ph.D, in the hearing of Case No. 97/PUU-XXII/2024 at the Constitutional Court. He emphasized that the formal involvement of the state through Law 23/2011, including the technical regulations derived from it, is an instrument to minimize conflicts of interest and poor governance.

Addressing the Debate on the Use of 14-Karat Gold

The debate regarding the use of the 14-karat gold standard often arises due to a lack of understanding of the practice of determining the nisab at the global level. Based on the 2026 Income and Service Zakat Nisab Study by the BAZNAS Strategic Studies Center, it is evident that many Muslim jurisdictions do not use 24-karat gold as the sole reference. Several authorities even provide flexibility in determining the nisab value standard according to the economic context of each region. In practice, there are regions that use gold with a purity below 24 karats, while others choose silver as the basis for calculation. This shows that the determination of the nisab standard is an adaptive and not a singular ijtihad (independent reasoning).

Historically, the nisab standard in Indonesia has also changed. Previously, PMA Number 52 of 2014 stipulated rice or unhusked rice as the nisab reference. After the issuance of PMA 31 of 2019, the nisab reference for income and service zakat was changed to 85 grams of gold. A national zakat figure, KH. Didin Hafidhuddin, consistently used the analogy of agricultural zakat because it was considered to be closer to fairness. Therefore, Baznas’s determination to use the 14-karat standard is a moderate ijtihad that still follows the MUI fatwa and regulations in the PMA, but with a standard that is not burdensome.

Addressing Concerns of the Vulnerable Middle Class

It is important to understand that the policy of determining the 2026 nisab value is designed to protect the purchasing power of the middle class in a fair manner. If a lower standard were used, such as switching to a silver standard, the income subject to zakat would decrease to below Rp3 million per month. As a result, a segment of the population with ‘just enough’ income to meet basic monthly needs would fall into the category of mandatory zakat payers. Therefore, the 14-karat gold standard, equivalent to Rp7.6 million per month, was established as a moderate choice.

In comparison, the Decree of the Chairman of Baznas Number 13 of 2025 set the nisab value at Rp7,140,498 per month. In 2026, although the measurement unit was adjusted to 14 karats, the nominal rupiah value still increased to Rp7,640,144 per month, or an increase of about 7 percent. This increase reflects the careful consideration of the increase in global gold prices, while still taking into account the economic conditions of the people. This choice of standard was also commented on by muamalah fiqh expert Dr. Oni Sahroni, who views it as a moderate and beneficial choice.

Assessing Fairness on the Scales

Gustav Radbruch, a German legal philosopher, wrote in his book ‘Introduction to the Sciences of Law’ that law has three basic values as its objectives: justice (gerechtigkeit), expediency (zweckmassigkeit), and legal certainty (rechtssicherheit). This theoretical framework is relevant to assessing the policy of determining the income zakat value carried out by Baznas.

First, legal certainty. Without the determination of a nominal value in rupiah, the obligation to pay zakat becomes difficult to implement consistently in the face of very dynamic gold price fluctuations. The determination of the conversion value does not change the nisab, which remains equivalent to 85 grams of gold, as stipulated in the MUI Fatwa Number 3 of 2003 and the PMA Number 31 of 2019, but rather serves as an objective standard so that muzaki can fulfill their obligations in a certain and measurable manner.

Second, expediency. The determination of the nisab value is not just an administrative decision, but part of a public policy calculation to ensure that zakat reaches a proportional base of muzaki, without burdening the vulnerable middle class, while also ensuring that the funds collected are used effectively.