What is the Islamic view on taxation?
In Islam, taxation is a recognized practice that serves various purposes, including the welfare of the community and the administration of the state. Different forms of taxation exist, such as zakat, kharaj, and jizya, each with its own regulations and implications.
Zakat is a mandatory form of almsgiving and is considered one of the Five Pillars of Islam. It requires Muslims to give a portion of their wealth, typically 2.5% of their savings, to those in need. The Qur'an emphasizes the importance of charity, stating, Allah hath blighted usury and made almsgiving fruitful. Allah loveth not the impious and guilty.
2:276. This highlights that charitable giving is encouraged and rewarded in the Islamic faith.
Kharaj is a land tax imposed on agricultural produce, which is a part of maintaining the state and its infrastructure. The Prophet Muhammad ﷺ endorsed the collection of taxes to ensure the well-being of the community. Sunan al-Tirmidhi records that the Prophet ruled that the land tax (kharaj) is subject to guarantee (i.e., liability)
Sunan al-Tirmidhi 14:88.
Jizya is another form of taxation specifically levied on non-Muslims living under Islamic rule, particularly the People of the Book (Jews and Christians). This tax is a sign of their protection and status as dhimmis, or protected persons. In Al-Kafi, it is reported: "I said to him, 'What is the limit of the jizya on the People of the Book? And is there a fixed right upon them in this matter that they must not go beyond?' He said: 'That is for the Imam to decide how much to take from each of them individually according to their wealth and capacity. They are a people who have submitted themselves not to be enslaved or killed. So the jizya is taken from them according to what they can bear, so that the Imam can hold them to it until they convert to Islam. For God Almighty said: "Until they give the jizya willingly while they are subdued. How can they be truly subdued if they do not care about what is taken from them until they feel humiliation and pain from it and then embrace Islam?'
Al-Kafi 5:270. This narration emphasizes that the jizya is not arbitrary but should be assessed based on the individual's means, ensuring fairness and justice in its implementation.
Overall, Islamic views on taxation underscore the principles of social justice, community welfare, and individual responsibility. Taxes collected are meant to support the community and ensure the well-being of all its members.
Sources
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2:276 · Al-Baqara
2:276 · Muhammad Marmaduke Pickthall
يَمْحَقُ ٱللَّهُ ٱلرِّبَوٰا۟ وَيُرْبِى ٱلصَّدَقَٰتِ ۗ وَٱللَّهُ لَا يُحِبُّ كُلَّ كَفَّارٍ أَثِيمٍ
Allah hath blighted usury and made almsgiving fruitful. Allah loveth not the impious and guilty.
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Sunan al-Tirmidhi 14:88
Sunan al-Tirmidhi · Book 14, Hadith 88 · Narrated by Aisha
The Prophet, peace be upon him, ruled that the land tax (kharaj) is subject to guarantee (i.e., liability).
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Al-Kafi 5:270
Al-Kafi · Book 5, Hadith 270 · Narrated by Abu Abdullah (peace be upon him)
I said to him, "What is the limit of the jizya on the People of the Book? And is there a fixed right upon them in this matter that they must not go beyond?" He said: "That is for the Imam to decide how much to take from each of them individually according to their wealth and capacity. They are a people who have submitted themselves not to be enslaved or killed. So the jizya is taken from them according to what they can bear, so that the Imam can hold them to it until they convert to Islam. For God Almighty said: 'Until they give the jizya willingly while they are subdued.' How can they be truly subdued if they do not care about what is taken from them until they feel humiliation and pain from it and then embrace Islam?" He added: "Ibn Muslim said: I asked Abu Abdullah if it was appropriate that those who pay this fifth from the land of the jizya and from the wealthy landlords pay a head-tax jizya, is there a fixed imposition on them in this regard?" He said: "Whatever they agreed upon themselves was upon them. The Imam has no right to take more than the jizya. If the Imam wishes, he may impose this on their heads alone without taking from their wealth, or he may take it from their wealth and not from their heads." I said: "So this fifth is something that the Messenger of God (peace be upon him and his family) agreed upon with them."
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