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Taxation in Islamic Law

Author

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  • Yücel Ergün

    (Mani̇sa Celâl Bayar University)

Abstract

Taxation in Islam is founded on the principles of individual and social responsibility, with zakat as the primary financial obligation. Zakat is a religious duty requiring Muslims who exceed certain wealth threshold to contribute a portion of their assets to those in need, aiming to reduce economic inequalities. Additionally, Islamic states imposed taxes such as jizya and haraj on non-Muslim citizens. Jizya was a tax ensuring the protection of non-Muslims’ life and property while exempting from military service. Haraj, on the other hand, was levied on agricultural lands owned by non-Muslims. These taxes helped preserve religious freedoms while strengthening the state’s financial resources. The taxation system in Islamic law was designed to maintain economic stability, uphold property rights, and promote social welfare. Based on justice and equality, it evolved over time, adapting to different Islamic states throughout history. This study explores the role of taxation in Islamic economics and governance.

Suggested Citation

  • Yücel Ergün, 2025. "Taxation in Islamic Law," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 40(123), pages 270-289, April.
    • Handle: RePEc:acc:malfin:v:40:y:2025:i:123:p:270-289
    DOI: https://doi.org/10.33203/mfy.1607858
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    Keywords

    Zekât; Vergi; İslam; Mükellefiyet.;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K39 - Law and Economics - - Other Substantive Areas of Law - - - Other

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