Ushr is the zakat on what the land produces. It is 10% of the harvest on land watered by rain, rivers or floods, and 5% (nisf ushr) on land watered by tube well, pump or paid canal water. On 60 maund of wheat from a tube well farm, ushr is 3 maund.
Enter the harvest, how the land is watered and your share of the crop. Choose the nisab your school follows: Imam Abu Hanifa set none, while other views set five wasq, which scholars convert to between about 630 and 948 kg.
Ushr percentage
From the hadith: "On land watered by rain or springs, a tenth; on land watered by irrigation, half a tenth" (Sahih Bukhari).
| How the land is watered | Ushr | On 100 maund |
|---|---|---|
| Rain, river, flood or spring water with no cost | 10% (ushr) | 10.0 maund |
| Tube well, pump, bought or paid canal water | 5% (nisf ushr) | 5.0 maund |
| Both, in about equal parts | 7.5% | 7.5 maund |
Where land gets both kinds of water, scholars look at which was used for most of the season. If the two are about equal, Sistani (ruling 1892) sets three fortieths, 7.5%.
Nisab of ushr: the four views
Five wasq is 300 saa. The kilogram figure depends on the weight each school gives a saa.
| View | Nisab | In maund |
|---|---|---|
| Imam Abu Hanifa; the view adopted in fatwas of Jamia Binori Town and other Hanafi dar ul iftas | None | |
| Five wasq as fixed in section 5(2) of the Zakat and Ushr Ordinance 1980, following Imam Abu Yusuf and Imam Muhammad | 948 kg | 23.7 |
| Five wasq, 300 saa at about 2.1 kg, as in Fatawa Ashab al-Hadith | 630 kg | 15.8 |
| 300 saa, about 847 kg, Islamic Laws ruling 1880; only wheat, barley, dates and raisins | 847 kg | 21.2 |
Which crops, and whether costs are deducted
- Hanafi (Deobandi, Barelvi): on Imam Abu Hanifa's view ushr is due on everything the land is farmed for: grain, fruit, vegetables, sugarcane and cotton, however small the harvest. Grass, firewood and bamboo are excluded. Jamia Binori Town's fatwas follow this view.
- Ahl-e-Hadith: due on food crops that can be stored, such as wheat, rice, maize, millet and gram, once the harvest reaches five wasq (Fatawa Ashab al-Hadith).
- Shia (Sistani): zakat on crops is due only on wheat, barley, dates and raisins, from about 847 kg.
In all three, costs such as seed, fertiliser, diesel and labour are not deducted. Sistani's Islamic Laws say the nisab is judged on the whole produce without deducting expenses or seed (rulings 1897 and 1898), and, by obligatory precaution, expenses may not be deducted before or after zakat becomes due either (ruling 1900). Only the part the government takes from the crop itself is free of zakat (ruling 1899). The lower 5% rate is itself the allowance for the cost of water.
Worked example
A farmer in Punjab harvests 60 maund of wheat (2,400 kg) from land watered by a tube well, and the whole crop is his.
- Rate: 5% because water costs money.
- Ushr: 2,400 kg x 5% = 120 kg, or 3 maund.
- If the land were rain-fed (barani), it would be 10%: 240 kg, or 6 maund.
If the crop sells at Rs 3,500 a maund, the 3 maund of ushr is worth Rs 10,500. The crop is above every nisab, so the answer is the same in all schools. With a harvest of 20 maund (800 kg), ushr of 40 kg is due on the Hanafi view and on the Ahl-e-Hadith nisab of about 630 kg, but not on Sistani's nisab of 847 kg or the Ordinance's 948 kg.
For land shared on batai, each partner gives ushr on his own share, which is why the calculator asks for your share.
The Zakat and Ushr Ordinance 1980
The Ordinance brought in a compulsory ushr, assessed by the Local Zakat Committee from revenue records. Section 5 sets ushr at 5% of the owner's share of the produce and exempts anyone whose produce is below five wasq, 948 kg of wheat or its value, or who is eligible to receive zakat. Section 6 allows one fourth of the value for production costs.
So on the 60 maund example worth Rs 210,000, the Ordinance charges 5% of Rs 157,500, which is Rs 7,875. Since the 18th Amendment zakat and ushr are provincial subjects, and Punjab, for example, now has the Punjab Zakat and Ushr Act 2018. If your local committee collected ushr from you, ask a scholar of your school whether that settles what you owe.
Ushr questions
What is the ushr percentage in Pakistan?
10% of the harvest on land watered by rain, rivers or floods, and 5% on land watered by tube well, pump or paid canal water. Most farmland in Punjab and Sindh is irrigated at a cost, so 5% usually applies. The government levy under the Zakat and Ushr Ordinance 1980 is 5%.
What is the nisab of ushr in kg?
Imam Abu Hanifa set no nisab, so ushr is due on any harvest. Those who follow five wasq convert it differently: the Zakat and Ushr Ordinance uses 948 kg of wheat, Ahl-e-Hadith scholars about 630 kg, and Ayatollah Sistani about 847 kg.
Is ushr due on sugarcane, vegetables and fruit?
On the Hanafi view of Imam Abu Hanifa, yes: ushr is due on all produce the land is farmed for. Ahl-e-Hadith scholars limit it to crops that can be stored, and in Ja'fari fiqh it is due only on wheat, barley, dates and raisins.
Can I deduct fertiliser and diesel costs from ushr?
No, according to Hanafi and Ahl-e-Hadith fatwas and Ayatollah Sistani, who by obligatory precaution does not allow expenses to be deducted before or after zakat is due (Islamic Laws, rulings 1897 to 1900). Ushr is worked out on the whole harvest, and the 5% rate already reflects the cost of watering. The Ordinance's one fourth allowance applies to the government levy only.
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Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.