Zakat is required to be paid if a person is:
- 1) Adult ( have reached the age of puberty)
- 2) Muslim (Zakat is not paid by non-Muslims)
- 3) Sane
- 4) In complete ownership of the Nisab
There are differences of opinion as to whether pre-pubescent children, orphans or the psychologically inept (i.e. insane) should pay Zakat.
See Paying Zakat – Is it obligatory? for further information