Ahmad Fahme Mohd AliMohd Faisol IbrahimMuhammad Ridhwan Ab. Aziz2024-06-042024-06-042014-04-29978-967-5852-25-1https://oarep.usim.edu.my/handle/123456789/18895Zakat is one of the financial resources for an Islamic country to improve their society economy, especially those who in the bottom line. An effective zakat management in terms of collection and distribution will create a prosperous life for the Asnaf (zakat recipient). However, the current method of zakat distribution in Malaysia which focusing on the visible assistance form on periodic basis has some drawbacks in evaluating the poverty between gender in the Muslim community. Despite the increasing amount of zakat collection and distribution, the amount of poor and hard core poor are also continue to increase from year to year. This is because of some weaknesses in this distribution method. The current zakat distribution did not addressed the different needs among household head gender in calculating the Zakat Poverty Line (Had Kifayah). Methodology of this paper is based solely on a review of literature on the topic of poverty among gender and female headships. Therefore, this paper aims to review previous studies based on difference of poverty between different gender households head. It is found out that a new method of setting Had Kifayah should be designed based on current requirement and needs. Women often have to live with greater social constraints than men do. Legal and cultural restrictions, for example, mean that women have fewer possibilities than men of improving their lives economically by their own efforts. To make zakat distribution provides significant impact on the quality of life among the poor and needy, immediate actions need to be done to ensure that at least their needs are satisfied and adequate. The amount of zakat distribution should be re-evaluate due to the current amount is not suitable because of their different needs and consumption pattern between the household head gender.enZakat,Had KifayahHousehold Head GenderArticle