Hikmatuna
Vol 12 No 1 (2026): Hikmatuna: Journal for Integrative Islamic Studies, June 2026

From Digital Collectibles to Zakatable Income: A Sharia and Regulatory Analysis of NFT Creator Earnings in Indonesia

Muhammad Abdul Aziz (University of Darussalam Gontor)
Syafiq Mahmadah Hanafi (Sunan Kalijaga State Islamic University Yogyakarta)
Muhammad Luqman Ammar (University of Darussalam Gontor)
Luthfi Muhyiddin (Leipzig University)



Article Info

Publish Date
08 Jun 2026

Abstract

This study aims to analyze the zakat status of non-fungible token (NFT) creator earnings in Indonesia and to formulate an appropriate payment mechanism from the perspective of Islamic finance and national regulation. The study employs a qualitative descriptive approach based on library research and semi-structured interviews, involving key informants from the National Zakat Agency (BAZNAS) and the Ministry of Religious Affairs of the Republic of Indonesia, supported by zakat jurisprudence, regulatory documents, and relevant NFT literature. The findings show that the object of zakat does not lie in the NFT as a digital token itself, but in the income realized from sales and royalties. Such income is more appropriately classified as income or professional zakat, with a nisab equivalent to 85 grams of gold and a 2.5% rate after fulfilling the requirements of haul and lawful ownership. The study also finds that, in the Indonesian context, zakat on NFT creator earnings cannot yet be paid in cryptocurrency due to both regulatory and Sharia considerations; therefore, such earnings must first be converted into lawful local currency. This study recommends the development of clearer zakat guidelines for digital assets, broader empirical research on NFT creators, and a more adaptive regulatory framework in response to the expansion of the digital economy.

Copyrights © 2026






Journal Info

Abbrev

hikmatuna

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

HIKMATUNA: Journal for Integrative Islamic Studies (ISSN Print: 2460-531X; Online: 2503-3042) is a peer-reviewed and open-access journal published biannually (June and December) by the Postgraduate Program Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan, Indonesia. The journal welcomes ...