Does Zakat Have To Be Paid Each Year?
In principle, zakat on production becomes due as soon as the production is made , for example a crop is harvested or a paycheck / service fee is received. Zakat on savings / assets is due once a year . If the due date is determined by the state then one is obligated to pay on that date, otherwise they can arbitrarily pick a day of the year. Most people pick a day in Ramadan. In cases where zakat is not collected by the state, one can make an ijtihad to delay the payment of zakat. However, it’s important to understand that it’s a commitment with God that must be fulfilled. Also please bear in mind that if a state collects tax instead of zakat, the tax amount can be deducted from the zakat obligation.