As is well known, zakat is a powerful tool in the fight against poverty in Islamic countries. In the midst of Covid-19 that hit the whole world including Malaysia, logically the collection of business zakat would gradually decrease to align with the poor performance of business-related activities that have been portrayed on lots of platforms including social media. Surprisingly, the business zakat collection shows a significant increment by Pusat Pungutan Zakat MAIWP during Covid-19. This study aims to investigate the factors contributing to outstanding zakat business collection during pandemic Covid-19 by Pusat Pungutan Zakat MAIWP. For this study, we are collecting data and information from multiple reliable sources using interviewing and library research techniques. As a result, the study identified five important factors in business zakat collection increment by Pusat Pungutan Zakat MAIWP during Covid-19.
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