Zakât of real estate goods in nowadays

Zakāt is one of Islam's five basis expressed by the Messenger of Allah, but also social/organizational has existed as an institution. The zakah which was addressed in the section of worship (ibadat) of fiqh books was thus one of the important issues of the scientific tradition. New issues emerged with the development and transformation of commercial life in the historical process and legal scholars have exerted efforts to solve them. One of the issues that are discussed about commercial life and which the scholars should solve is real estate and whether they are subject to zakah. In our thesis, where we deal with the subject of "Zakāt of Real Estate Goods In Nowadays", from general to specific path has been followed. First of all, zakāt and concepts related to it were included and conceptual justification was made. After this justification, the types of real estate and the goods to be included in this scope are specified. In determining the scope of today real estate concepts from the modern tax laws and legislation in force in Turkey has been made use of. Subsequently, emphasis is placed on the reasons for the real estate holdings and the merchantability characteristic, which is an important factor in determining whether a good is subject to zakāt. After that, positive and negative opinions about taxpayers were evaluated and choices were made. Finally, in our thesis, the rates are specified which has to be given from real estates according to whether capital is taken into account or not.