An Islamic Legal Review of the Imposition of Food Taxes on Consumers: A Normative Study According to the Imams of the Schools of Thought

Abstract

Food tax is a tax on services provided by restaurants, food stalls, canteens, and similar establishments. The state sets this regulation, so restaurants are obliged to comply with it. However, a problem arises when a buyer purchases food at the price listed on the restaurant’s menu, only for the seller to change the price at the time of payment. The objective of this study is to examine the concept of taxation from an Islamic legal perspective, as well as the opinions of Islamic legal scholars on the collection of food tax from consumers. This study employs a qualitative research method with a normative legal approach. The data sources used in this study are secondary, namely, data obtained from literature reviews. The data were analyzed using a qualitative descriptive method. The results of the study indicate that imams across Islamic schools of thought agree that the state may levy taxes (dharibah) under certain conditions, particularly when the state treasury is insufficient to meet general needs such as security, welfare, and public services. This permissibility is based on the principles of the public interest and justice, provided that the tax is not levied unfairly and is genuinely used for the benefit of society. However, commercial practices involving gharar—that is, uncertainty or a high element of speculation in a contract—are not permitted, as this may harm one of the parties and contravene the principle of justice in muamalah.