Ushr

Ushr is paid on compulsory basis at the rate of 5% (or 10%) of the produce by every land owner, grantee, allottee, lessee, lease-holder or land holder.

An individual farmer is exempted from ushr if he is a ‘mustahiq’ or his produce is less than ‘Five Wasaqs or 948 kg (approximately) of wheat or its equivalent in value’. If the farm or garden is watered naturally by rain or spring water or river or stream water, tenth part or 10% is obligatory, and if farm or garden is irrigated by artificial means like well, tube well, canals etc. twentieth part or 5% is obligatory.

Distribution of Zakat and Ushr
Zakat is paid:
· to the poor and needy.
· to those who are in bondage and debt and for wayfarer.
· to those who are employed to administer the funds.

Example:

A landlord produces 3,000 kg of wheat and vegetables of worth Rs 25,000. Find the amount of Ushr due upon him at the rate of 5% and the rate of wheat is Rs 30 per kg.

Solution:

So,     Ushr =  Total value of Produce x 5%

Value of 3,000 kg wheat at Rs 30 per kg

                     = Rs (3,000 x 30) = Rs 90,000

Total value of wheat and vegetable = Rs 90,000 + Rs 25,000
                                                                = Rs 115,000
Amount of Ushr = Rs 115,000 x 5%
                              = Rs 115,000 x (5/100) = 115,000 x 0.05
                              = Rs 5,750

The landlord has to pay Rs 5,750 as Ushr.