Question:
I live in USA and a car is a necessity for each person here. My husband and I each have a car for work and family as well. But we also have a sports car (luxury car) which we just use in the summer for 2 to 3 months for the rest of the year it snows. We don’t use that car at all and it simply stays in the garage. So is there zakat due on that car?
Answer:
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
Zakāt is given on the following:
1) Gold and Silver
2) Cash
3) Merchandise
4) Agricultural produce
5) Livestock
Any personal belonging for personal use such as a house, car, refrigerator and the like are not subject to zakāt. Even if it is surplus to requirements, zakāt is not due on such an item. Thus, there is no zakāt due on the sports car in reference.[i]
And Allah Ta’āla Knows Best
Mufti Faraz Adam
[i] وفي رد المحتار
وَلَيْسَ فِي دُورِ السُّكْنَى وَثِيَابِ الْبَدَنِ وَأَثَاثِ الْمَنَازِلِ وَدَوَابِّ الرُّكُوبِ وَعَبِيدِ الْخِدْمَةِ وَسِلَاحِ الِاسْتِعْمَالِ زَكَاةٌ؛ لِأَنَّهَا مَشْغُولَةٌ بِحَاجَتِهِ الْأَصْلِيَّةِ وَلَيْسَتْ بِنَامِيَةٍ.(2/262 أيج أيم سعيد)
وكذا في فتاوى حقانية (3/530)