Wakaf (waqf) property in Malaysia (2026): how to give a house or land as wakaf in Johor

中文 · Bahasa Melayu · Bahasa Indonesia

By Jason Lim, REN 84424 · IQI Realty · Checked on 15 November 2026

How do you give property as wakaf in Malaysia? A Muslim owner declares a house or land as wakaf (waqf), a permanent charitable endowment, and it passes to the state Islamic religious council. In Johor that is Majlis Agama Islam Negeri Johor (MAINJ), the sole trustee of waqf. A waqf generally cannot be sold, inherited or taken back.

This guide is for property owners in Johor, including Muslim owners from abroad. It is general information, not religious, legal or tax advice: for your own case, speak to MAINJ’s waqf unit or a Syariah lawyer.

What is wakaf, and how is it different from an ordinary gift?

Wakaf (also spelt waqf or waqaf) means setting aside an asset so that its use or income serves a charitable or religious purpose for good. Mosques, surau, religious schools, cemeteries and shophouses whose rent funds welfare are common examples.

The key difference from a gift (hibah) is permanence. A person who receives your house by hibah owns it and can later sell it. With wakaf, the council holds the property as trustee and the benefit goes to the purpose you named. Sabah’s Wakaf Enactment 2018, a state law that sets out the rules in detail, says a waqf property cannot be sold, charged, transferred, gifted or inherited once the wakaf takes effect (s.10(2)).

A valid wakaf usually has four parts: the giver (waqif), the property (mawquf), the beneficiary or purpose (mawquf ‘alaih) and a clear declaration (sighah), which can be spoken or written and is normally made before two witnesses (Sabah enactment, ss.2, 9 and 10).

Who manages wakaf property in Johor?

Islamic law, including wakaf, is a state matter. The Federal Constitution lists “wakafs” under the State List (Ninth Schedule, List II, item 1), and the National Land Code says it does not affect any law relating to wakaf or baitulmal (s.4(2)(e)). So each state runs its own system.

In Johor, waqf is governed by the Enakmen Pentadbiran Agama Islam (Negeri Johor) 2003 and the Kaedah-Kaedah Wakaf 1983, as listed in a 2025 journal study of waqf institutions, and MAINJ is the sole trustee of waqf property in the state. MAINJ can appoint or recognise a manager (nazir) for a particular waqf, such as a mosque committee, and remove one that fails in its duties (Al-Qanatir, 2025).

Johor holds a large waqf land bank. In September 2026 the state’s Islamic religious affairs committee chairman said Johor has 5,361 waqf land parcels covering 7,550 hectares, and presented MAINJ’s Waqf Development Plan, with staged implementation from 2027 (The Star, 1 September 2026).

What is the difference between wakaf am and wakaf khas?

You choose whether the property serves general purposes or one named purpose, which then binds the council.

	Wakaf am (general)	Wakaf khas (specific)
Purpose	General charitable or religious purposes	A purpose or beneficiary you name, such as a particular mosque, school or welfare use
Flexibility for the council	The council decides the best use	The council must keep to the named purpose
Example	A house given “for the welfare of Muslims in Johor”	A shophouse whose rent funds a named tahfiz school

A UTHM study (2020) noted that specific waqf land is more often left idle, so ask MAINJ early whether your plot and purpose are practical.

How do you give a house or land as wakaf in Johor?

Each state has its own forms, and MAINJ’s waqf unit will tell you its current procedure. The usual path looks like this:

1. Decide the property and the purpose. Whole property or part of the land, and wakaf am or wakaf khas. Talk to your family first: the property leaves the family for good.
2. Check the title. Owner, land category, conditions, caveats and any charge. My guides to reading a land title and title searches and caveats explain what to look for.
3. Clear any home loan. State laws generally expect the property to be transferable without obstruction (for example, Sabah’s enactment, s.20(1)(b)). In practice that means settling the loan and registering a discharge of charge.
4. Contact MAINJ’s waqf unit. Ask for the forms, the documents needed and whether the council can accept the property for your purpose.
5. Make the declaration (sighah). Usually in writing, before witnesses, naming the property and the purpose.
6. Transfer and registration. The title is transferred to MAINJ and registered at the land office or PTG Johor, with the council as registered proprietor.
7. Keep the records. File the council’s acknowledgement with your other property documents and tell your family.

Can I give a property that still has a home loan?

Usually not as it stands: a charged property is the bank’s security, and waqf property cannot be charged. Most owners settle the loan first, or give another asset with no loan on it. If you hold Islamic home financing, the same applies: ask the bank for a redemption statement before you approach MAINJ.

Stamp duty, RPGT and income tax

• Income tax. Under s.44(11D) of the Income Tax Act 1967, LHDN allows a deduction for wakaf given as money to a religious authority, a body set up by it, or a public university it allows to receive wakaf, if the recipient is approved by LHDN. The deduction is capped at 10% of aggregate income together with other approved donations (Public Ruling 8/2020, 9 October 2020). The ruling covers gifts of money, not land or buildings.
• Stamp duty. LHDN’s stamp duty exemption page (updated 21 July 2026) does not list a specific waqf exemption. Ask your lawyer or LHDN how the transfer to MAINJ will be assessed before you sign; see my stamp duty guide for the general rules.
• RPGT. Giving property away is still a disposal for real property gains tax, and the RPGT Act has special rules for some gifts. Ask your lawyer to check the position and file the RPGT forms; my RPGT guide covers the basics.

How is wakaf different from hibah, wasiat and faraid?

My faraid, hibah and wasiat guide covers the inheritance side in detail.

	Wakaf	Hibah	Wasiat	Faraid
What it is	A permanent charitable endowment	A lifetime gift to a person	A bequest that takes effect on death	Islamic inheritance shares
Who ends up holding the property	The state council as trustee (MAINJ in Johor)	The person you give it to	The person named, after the estate is administered	The heirs, in shares fixed by Syariah law
Can it be sold later?	Generally no; only exchanged by the council through istibdal	Yes, by the new owner	Yes, once registered to the beneficiary	Yes, by the heirs together
Limit	None during a healthy lifetime; waqf by will generally up to one third	What you choose to give	Generally up to one third of the estate after debts	The whole estate after debts, wasiat and other claims
When it takes effect	When the requirements are met, or on death if made by will	When the gift is completed (for land, normally on registration)	On death	On death

Two timing points matter. A wakaf made by will (wakaf melalui wasiat) is treated like any other wasiat: generally no more than one third of the estate after debts, and more only if the heirs agree after the death (Sabah enactment, s.35). A wakaf made during a fatal illness (marad al-maut) is also measured against the one-third limit and the heirs’ consent (ss.32 and 33). If there is no will at all, see who inherits without a will.

Can a waqf property be sold, rented out or developed?

Selling is generally not allowed, but the council can rent out or develop waqf property, and in some cases exchange a waqf property for another of equal or higher value through istibdal. Under Sabah’s enactment, for example, istibdal needs the state fatwa council’s decision and the replacement must be worth at least the current value of the original (s.25).

For buyers, waqf land is not something you can buy outright. If a search shows MAINJ as proprietor or a waqf endorsement, any use would be by lease or agreement with the council. Always run a title search before paying anything; see also state consent for transfers in Johor.

Can foreign owners or non-Muslims make wakaf in Johor?

A foreign Muslim who owns a Johor property deals with MAINJ, because waqf follows the state where the land is, and the transfer goes through the Johor land office. Ask MAINJ and your lawyer early about documents and any consent needed. Whether a non-Muslim can make a wakaf is set by each state’s law and fatwas, so ask MAINJ directly.

If you live abroad, a power of attorney can help with paperwork. See my guides for Indonesian buyers and buyers from the Middle East.

What should you check before you sign a wakaf declaration?

• Your family’s needs. Waqf is permanent. Make sure your family is provided for and your will or wasiat still fits.
• The purpose. Will it still be useful in 30 years?
• The title and the loan. Registered owner, land category, restrictions, caveats and any charge.
• Co-owners. With joint owners, you can only deal with your own share; talk to them first.
• Value and costs. Know the market value and ask your lawyer about stamp duty, RPGT and fees.
• Written confirmation. Keep MAINJ’s acceptance and the registered transfer.

Some owners prefer to sell a property and give part of the proceeds as cash wakaf, or to keep the home in the family through a transfer to family and endow a different asset.

Where to buy if this matters to you

For a Johor home near mosques, surau and halal food, start with these area guides and my Muslim-friendly living guide.

• Iskandar Puteri: Kota Iskandar, newer townships and the Second Link.
• Skudai, Tampoi and Kempas: established neighbourhoods near UTM.
• Bukit Indah and Gelang Patah: family townships on the west side.
• Tebrau, Setia Indah and Molek: mature suburbs.

Compare them on my JB property map.

More Johor living guides: Faraid, hibah and wasiat for property · Zakat on property and rental income · Small estate distribution (pusaka kecil) · Muslim-friendly living in JB

Frequently asked questions

What is wakaf property in Malaysia?

Wakaf property in Malaysia is a house, shop or piece of land that a Muslim owner has permanently endowed for a charitable or religious purpose. The property is held by the state Islamic religious council as trustee, and its use or income serves the purpose the giver named.

Who manages wakaf property in Johor?

Wakaf property in Johor is held by Majlis Agama Islam Negeri Johor (MAINJ), the sole trustee of waqf in the state. MAINJ can appoint a manager such as a mosque committee for a particular waqf. In September 2026 Johor reported 5,361 waqf land parcels covering 7,550 hectares.

What is the difference between wakaf am and wakaf khas?

Wakaf am is a general waqf for charitable or religious purposes, and the council decides how to use it. Wakaf khas is a specific waqf for a purpose or beneficiary the giver names, such as a particular mosque or school, and the council must keep to that purpose.

Can I give a house with a home loan as wakaf?

A house with a home loan usually cannot be given as wakaf as it stands, because it is charged to the bank and waqf property cannot be charged. Most owners settle the loan and register a discharge of charge first, or give another asset with no loan on it. Ask MAINJ and the bank before you start.

Can a wakaf property be sold or taken back?

A wakaf property generally cannot be sold, charged, gifted, inherited or taken back once the wakaf takes effect. The state council can only exchange it for property of equal or higher value through istibdal, which needs the fatwa council’s decision under state waqf laws such as Sabah’s 2018 enactment.

Is wakaf limited to one third of my estate?

Wakaf made by will, or during a fatal illness, is generally limited to one third of the estate after debts unless the heirs agree after the death. Wakaf made while you are healthy is not subject to the one-third limit, but you should still make sure your family is provided for.

Is wakaf tax deductible in Malaysia?

Wakaf given as money to an LHDN-approved religious authority can be deducted under section 44(11D) of the Income Tax Act, capped at 10% of aggregate income together with other approved donations (Public Ruling 8/2020). The deduction covers gifts of money, not gifts of land or buildings.

Planning a wakaf, a gift or a sale of Johor property?

I can’t advise on the religious or legal side, but I can help with the property side: checking recorded prices for similar homes, explaining what a title search shows, and selling or letting a property if that is part of your plan. You can book an appointment in JB, or a Zoom consultation if you are abroad.

Sources: The Star, “Johor to maximise ‘waqf’ land assets”, 1 September 2026; Najmuddin, Ishak and Mohamad, “Penswastaan Institusi Wakaf: Kelebihan dan Keperluannya”, Al-Qanatir International Journal of Islamic Studies, Vol. 34 No. 4, July 2025; Nor Azlan, Mohsen, Kasim and Omar, “Pembiayaan Pembangunan Tanah Wakaf di Negeri Johor”, Research in Management of Technology and Business (UTHM), 2020; Nor Muhamad, Abdullah, Mohd Noor and Rosli, “Wakaf di Negeri Johor: Latar Belakang dan Potensi”, UMRAN (UTM), 7 October 2019; Sabah State Attorney-General’s Chambers, Wakaf (State of Sabah) Enactment 2018, accessed November 2026; LHDN, Public Ruling No. 8/2020, Taxation of a Resident Individual Part I: Gifts or Contributions and Allowable Deductions, 9 October 2020; LHDN, stamp duty exemptions and relief, updated 21 July 2026; Attorney General’s Chambers, Laws of Malaysia: Federal Constitution (Ninth Schedule, List II) and National Land Code (Act 828, s.4(2)(e)), accessed November 2026

Jason Lim, REN 84424, IQI Realty Sdn. Bhd. E (1) 1584/6. General information checked on 15 November 2026, not religious, legal or tax advice. Waqf rules are set by each state and its fatwas; confirm with MAINJ, a Syariah lawyer, LHDN and the land office before you act.