In the case of money due from the government which is finally paid after many years, is zakaat due on this money when it is received? And if so, is it to be paid for only one year? Or how is it to be calculated?
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6,80324/12/1998
Zakaat on money due whose payment is delayed
Question: 1995
Answer
Praise be to Allah, and peace and blessings be upon the Messenger of Allah and his family.
If the case is as you describe, you should wait until a whole year has passed, beginning from the date the money was received, then you should pay zakaat. There is no zakaat due for the time that has passed because you did not possess the money in any definite fashion.
And Allah knows best.
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Source:
Fataawa al-Lajnah al-Daa’imah, 9/284