Taxable Limit of Cows
Issue No. 1630- Cows have two taxable limits:The first taxable limit is 30 cows. If the number of cows owned by a person reaches 30, and if other conditions mentioned earlier are also fulfilled, he should give as zakāt a calf, either male or female, which has entered at least the second year of its life.The second taxable limit is 40, and its zakāt is a female calf, which has entered at least the 3rd year of its life. There is no zakāt payable when the number of the cows is between 30 and 40. For example, if a person possesses 35 cows, he should pay zakāt on 30 cows only. Furthermore, if he possesses more than 40 cows but their number does not reach 60, he should pay zakāt on 40 cows only. In case their number reaches 60, he should give as zakāt 2 calves, which have entered the second year of their lives. Similarly, as the number of cows increases, he should calculate either in thirties or in forties or from both 30 and 40 (in possible cases), and should pay zakāt in accordance with the rule explained above. However, he should calculate in such a way that there should be no remainder, or if there is a remainder, it should not exceed nine. For example, if he has 70 cows, he should calculate in 30 and 40 and pay the prescribed zakāt of each one, and the person who has 80 cows, he should pay two calves as prescribed above as zakāt.
