The Ruling on Zakat on Mahr
Question
Is zakat on the mahr debt of a nikah wajib upon the man [or] the woman, or not? And [if] the mahr has not been paid — in whatever way it may be, is zakat on the mahr obligatory or not?
Answer
When the man gives the mahr debt to the woman, and it is of the amount of the nisab, and a year also passes over it, then its zakat will be wajib upon the woman. If it is not of the amount of the nisab but less than that, and the woman has such an amount that, combined with the mahr, the full nisab can be completed, then zakat will be paid after combining it.
Source: Fatawa Mahmudiyya
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