Exceptional Case

Questioner: The taxes imposed upon us—what is the correct ruling regarding them; is it permissible? Sheikh Albāni raḥimahullāh: If the state governs according to what Allāh has revealed and takes what Allāh has ordained from His servants, recognising that there is a known right in their wealth for the needy and the deprived [Sūrah Al-Ma’ārij: 24-25]. If the state implements an Islamic economic system, but does not find sufficient funds in its treasury to meet the needs of the people, in this case, it is permissible to impose taxes. But these taxes must correspond to the wealth, resources, and circumstances of the people, such as their poverty or wealth, and so on. Under this condition, these taxes are permissible. Otherwise, the Āyah: "Will you exchange that which is inferior for that which is better?" [Sūrah Al-Baqarah: 61] would apply to us, and we seek refuge with Allāh from that.