During the 9th century,Zakah has been levied in Madina as compulsory payment under the rule of Prophet
Muhammad. During the colonial era, taxes were being levied as government
revenue to accomplish colonial government objectives. The aim of this paper is
to examine conceptually the equity and fairness
available in Zakah over taxation. Findings show that Zakah should be recognized as an equity and fair mode of payment. This study made an
assumption, based on the information available at the centre of collection located in University of Putra Malaysia Serdang and the one
from Amana Islamic Bank in Dar es Salaam, Tanzania, as evidence of equity of Zakah over taxation. As a result, properly managed and dispersed
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