The Legal Status of the Non-Muslim GCC Resident within the Scope of Zakat Liability: An Analytical Study in Light of the Provisions of Islamic Sharia and the Executive Regulation of Zakat Collection

Abstract

This research addresses a complex legal problem concerning the determination of the legal status of a non-Muslim Gulf resident within the scope of zakat liability in the Kingdom of Saudi Arabia, in light of Islamic Sharia provisions and the regulatory framework governing zakat collection. The study raises a central question: Is the combination of Gulf nationality, residency, and the practice of licensed activity sufficient to establish zakat liability for a non-Muslim, or does the specific Sharia nature of zakat prevent such an extension and require a different legal characterization? The study adopts the descriptive analytical approach. It concludes that the regulatory framework establishes a preliminary basis for liability, but is insufficient on its own to determine final zakat liability in this complex case unless interpreted in light of zakat’s Sharia nature and its position within the Saudi legal system. The study also finds that the absence of zakat liability does not necessarily entail automatic transfer to the tax base, which remains conditional upon a legal basis and specific requirements. Its scientific contribution lies in distinguishing preliminary from final zakat liability and clarifying the resulting implications for legal characterization and application.