Rooted in Prophetic tradition, Ushr is a simple, fair levy on productive output from agriculture to modern industry and services.
Ushr is a fixed levy on agricultural output — 10% on naturally irrigated and 5% on manually irrigated produce. The Prophet ﷺ initially applied it to four staple crops: wheat, barley, dates, and raisins, setting a precedent for taxing essential productive assets.
Classical scholars like Imams Abu Hanifa and Shafi’i extended Ushr to all agricultural produce through Qiyas (analogy), emphasizing the obligation to support society through productive output.
Given that industry and services dominate modern economies, many contemporary scholars argue Ushr is equally applicable to these sectors, ensuring all producers contribute fairly to public welfare.
Unlike complex and high-rate VAT systems, which require value-added tracking and burden end consumers, Ushr is simple, flat-rate, and levied at the source — easing compliance and reducing pressure on the poor.
Ushr taxes producers, not consumers, shifting the fiscal burden upward. Its proceeds directly fund the needs of the poor, promoting fairness and reducing poverty without harming demand.
While zakat targets accumulated wealth, Ushr applies to production, together forming a comprehensive Islamic model for ethical redistribution and social protection.
Ushr is a fixed-rate levy on gross agricultural output (10% rain-fed, 5% irrigated) as applied by the Prophet ﷺ.
Ushr was applied to four staple crops by the Prophet ﷺ. Scholars expanded it via Qiyas to all agricultural produce.
Ushr is extended by scholars to industry and services, ensuring fair, output-based contribution in the modern economy.
Ushr is a flat, source-based tax that’s simple, transparent, and avoids burdening consumers.
Ushr taxes producers, not consumers. Funds go directly to the poor, promoting fairness and reducing poverty.
Ushr complements zakat by targeting production while zakat targets accumulated wealth, creating a unified Islamic fiscal system.
Taxes are based on income, consumption, and profit. Agricultural output is often under-taxed or distorted by subsidies.
Secular systems lack moral grounding; tax design is guided by policy needs, not ethical principles.
Industry and services are taxed through profit or sales-based systems, often complex and indirect.
VAT/sales tax is complex, requires tracking value addition, and burdens consumers with high rates.
Indirect taxes fall on consumers, raising prices for basic goods and hurting the poor.
No integration with wealth redistribution; systems are fragmented and revenue-focused.
