Who can receive Zakat?

The Quran names those who may receive zakat in chapter 9, verse 60. In Pickthall's English of 1930:

"The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allah, and (for) the wayfarer; a duty imposed by Allah. Allah is Knower, Wise." (Quran 9:60)

The eight, in plain words

1. The poor (fuqara): those with very little.
2. The needy (masakin): those who cannot meet their needs.
3. Those who collect it: the workers who gather and distribute zakat.
4. Those whose hearts are to be reconciled: for example new Muslims.
5. Freeing of captives: historically, the freeing of slaves; today often applied to ransoming prisoners.
6. Debtors: people in debt who cannot pay.
7. The cause of Allah: understood differently by different scholars.
8. The wayfarer: a traveller in need.

Practical points

Many scholars say that zakat cannot go to one's own parents, children or spouse, whom one must support anyway, and that it should go to Muslims in need in the first place. Check with a scholar or give through a recognised zakat organisation, which will have checked the rules. Verify the organisation before you give.

This is a calculator and a plain explanation, not a fatwa. Schools of thought differ on what is zakatable (for example, jewellery, shares and business assets) and on how to value them. For your own case, ask a trusted scholar or a zakat office.