If Zakat has already been paid on the property in 2023, should an heir who receives it as inheritance via Faraid in 2023 pay Zakat on said property?

Based on the ruling of the Selangor Zakat Collection Management System in 2017, “Property not obtained through employment is a gift received from an individual or institution in the current year, for instance inheritance.”

Inheritance in the form of Mal Zakawi (subject to Zakat) are the likes of cash and gold. Land, house, vehicles and such are not subject to Zakat.

Therefore, although a deceased person may have paid Zakat in 2023, once it changes ownership it is considered a gift/contribution income and thus the heirs must pay Zakat.

Reference: Matter 4, Compilation of Syariah Questions Records March - June 2023, approved by the LZS Shariah Advisory Committee Meeting