Among the issues concerning zakat that is interesting to examine is zakat issued from professional income. Because the concept of professional zakat was not known at the time of the Prophet Muhammad SAW until the next period, even though a job as a profession had existed since then. In the classical books, there is no specific discussion about the professional zakat. Since the idea of thisprofessional zakat surfaced, conceptual controversy among contemporary fiqh scholars has been unavoidable. Thus, the problems to be examined are: First, what is the conceptual controversy about the nature of the professional zakat? Second, how do contemporary fiqh scholars converge on the legal status of the professional zakat? Finding: the scholars who reject the professional zakat view that the zakat law is ta'abudi. Meanwhile, scholars who oblige the professional zakat view that the law of zakat is ta'aquli. In conclusion, the difference in opinion of the scholars is in principle lying on the understanding that tends to be textual and contextual, but the essence is the same because the categoryin the concept of the professional zakat is permanent / permanent income, and the obligatory time for a zakat is one year likea treasurezakat.