In Côte d'Ivoire, the zakat threshold is not left to each individual: it is set every year for the whole country, by the scholars of the Zakat, Waqf and Charitable Works Foundation.
The nisab for 1447-1448 AH
1,065,050 FCFA, applicable throughout the country until Sha'ban 1448 AH (2026-2027).
The Board of Scholars of the Foundation announced it after its meeting on Saturday 31 January 2026, at its headquarters in Cocody, "after examining the prices of gold and silver on local markets and with financial institutions".
The Foundation has chosen to base it on the value of silver, « in order to facilitate the payment of zakat and help a greater number of people in need ». This is the view of many scholars for savings: the nisab threshold of silver (595 g) is lower than that of gold (85 g), so more Muslims pay zakat, for the benefit of the poor.
For comparison, the threshold was set at 476,000 FCFA for 1445-1446 H. The increase follows the rise in the price of silver on the markets.
Who sets the threshold
The Zakat, Waqf and Charitable Works Foundation was created on July 30, 2010. It is supported by all the religious leaders of the Muslim community of Côte d'Ivoire: the COSIM (Supreme Council of Imams, Mosques and Islamic Affairs), the CODIS, the CSI, the FOI and the Tijaniyya Community.
Its missions:
- define the basis of zakat and its method of calculation ;
- make the rules of zakat known;
- collect zakat and redistribute it according to the Quran and the Sunna;
- to make known the waqf— a permanent endowment (waqf) for the benefit of the community.
It is organized into a general assembly, a board of directors, College of Scholars and an auditor. A Grants Committee decides, after collection, which projects to fund and how the funds are redistributed to beneficiaries.
Employees: three ways to pay
The College of Scholars has deliberated on zakat on salaries. The scholars are unanimous: salaries are among the assets subject to zakat, and the principle is that a full year must have passed. The employee then chooses:
- pay once a yearon the anniversary of its start;
- pay every end of the month, the zakat of each month counts for the same month of the previous year;
- pay every month as soon as salary is paid, in advance and in installments of the zakat for the current year.
What is subject to zakat and what is not
According to the Foundation, the following are subject to zakat: cash and savings, bank deposits, securities, harvests and livestock, rental income, fees, salaries and bonuses, and inheritances.
The following are not subject to zakat: the home one lives in, land or a building one does not intend to sell, furniture, clothing, the personal car, and jewelry being worn.
Zakat is due 2,5 % of the amount kept for one lunar year above the threshold, and goes to the eight categories mentioned in the Quran (At-Tawba 9:60).
And in other countries?
Where no authority publishes a threshold, Dalil calculates the nisab at the day's rate gold and silver, in the local currency. For Côte d'Ivoire, it is the official threshold of the Foundation that applies, and Dalil monitors its announcements, published every year in Sha'ban.
Calculate, then give
- On WhatsApp, write zakat to Dalil: it applies the threshold of 1,065,050 FCFA, and your amount is never recorded.
- To pay your zakat through the Foundation: headquarters in Cocody, Deux-Plateaux, near the CEI; email infoszakatci@gmail.com; account at the BHCI published on its website, zakatwaqf-ci.com. Always verify the details with the Foundation before paying.