During the reigns of Caliphs Umar Al-Khattab and Umar Abdul Aziz, zakat was proven to eradicate poverty. As zakat is a religious obligation that every Muslims must fulfil, it provides assistance to the asnaf (e.g., poor and needy). The efficiency of zakat collection and distribution is utmost essential to attain the maqasid al-Shariah in society. In the context of Malaysia, the Malaysian government has improved the zakat administration policy from federal to corporatisation. This idea is a strategy for increasing the quality of the management system – competent and effective. The State Islamic Religious Council (SIRC) has widely used this approach as the primary body for zakat management. Following, SIRC establishing a subsidiary zakat management on behalf of its party. Therefore, this study examines the percentage growth trend of zakat collection and distribution in Sabah using the gold price and nisab, which are graphically depicted. Furthermore, this paper will expand on the amount of zakat collected from Pusat Zakat Sabah (PZS).