Proceedings of International Conference on Zakat, Tax, Waqf And Economic Development (ZAWED) 2019 441 ANALYSIS OF NEW HADDUL KIFAYAH ON INCOME ZAKAT IN KEDAH STATE 1 Mohd Adib Abd Muin, 2 Mohd Sollehudin Shuib 3 Azizah Che Omar 1,2 Institut Penyelidikan & Inovasi Zakat (IPIZ UUM), Universiti Utara Malaysia, Kedah. 3 School of Technology Multimedia & Communication (SMMTC), Universiti Utara Malaysia mohdadib@uum.edu.my ABSTRACT This study focuses on the new rate of haddul kifayah on income zakat in the state of Kedah. Lembaza Zakat Negeri Kedah (LZNK) are responsible to determine the limits of haddul kifayah zakat especially on the income zakat for Kedah state. The rate of haddul kifayah is a measure of the adequacy of the individual to incur expenses for the basic needs of the person and the member under his dependence for basic life. The haddul kifayah method in income zakat is currently based on the estimated income tax from the Inland Revenue Board (IRB) and the Poverty Line Income (PGK) issued by the Department of Statistics, Malaysia. Since the current economic level is so high with various costs and prices rising, the study of the effect of new haddul kifayah in zakat income needs to be done so that this re-examination can attract more paying zakat payers. Hence, the objective of this study is to analysis of new haddul kifayah on income zakat in Kedah. The methods for this study are qualitative method, comparative analysis, library method and the analysis of the contents of the previous studies and refers to the Qur'an and Hadith. The findings of this study show that there are some implications that occur when the new haddul kifayah is implemented. Therefore, scientific discussions will be discussed in this paper. Keywords: Analysis, Haddul Kifayah, Income Zakat, Kedah State. INTRODUCTION Zakat is one of the pillars of Islam that every Muslim must observe. The obligation to pay this zakat has begun since the second year of migration. Among the words of Allah Almighty recorded in the Qur'an are: "O you who believe, bestow (in the way of Allah SWT) some of the fruit of your good efforts and some of what We have brought out of the earth for you" (Translation of Surah al-Baqarah: 267)