In the name of Allah,
You can pay the Zakah that is due at the end of the calendar year early if the wealth that is subject to the wajib has already reached the nisab. The reason for this is that the Prophet (peace be upon him) received this zakat payment ahead of time from ‘Abbas (R). Many scholars, including Hanafis, Shafi’is, and Hanbalis, as well as a group within the Salaf, hold this view.
Al-Abbas asked the Prophet (ﷺ) about paying the sadaqah (his zakat) in advance before it became due, and he gave permission to do that.
Abu Dawud said: This tradition has also been transmitted by Hushaim through a different chain of narrators. The version of Hushaim is more sound.’[i]
Hanafi scholars allowed Zakah payments more than two years ahead. Second, Maliki scholars believed that pre-payment of Zakah except for small amounts was forbidden. Some (Maliki) said one or two days, ten days, and two months. Shafi’i scholars allow giving Zakah one year earlier. Imaam An-Nawawi: “Giving it two years earlier is impermissible, according to the more correct opinion.” According to Hanbali scholars, it is acceptable to pay Zakah two years early.
Shaykh Muhammad ibn Saalih al-‘Uthaymeen (may Allaah have mercy on him) was asked:
What is the ruling on paying zakaah for several years in advance to disaster victims?
He replied:
Paying zakaah more than a year in advance is valid, but it is only permissible for a few years, and it is not permissible for more than that. But one should not pay zakah in advance unless it is in response to a need such as a severe famine or jihad and the like. In that case we say that it should be paid in advance, because there may be reason to make what is ordinarily less appropriate more appropriate, otherwise it is better not to pay zakaah until it becomes due, because something could happen to his wealth of destruction and the like. Whatever the case, it should be noted that if he subsequently has more than he had when he paid in advance, zakaah must be paid on the additional amount.[ii]
Ibn Rushd sums up the subject: “The controversy arises from the question of whether it is an act of worship or an obligation owed to the poor. The group that considers it an act of worship, like salah (prayers), does not agree that it should be paid before its time. On the other hand, the group which views it as similar to the case of deferred obligatory dues approves its voluntary payment in advance.”[iii][iv]
Dr Al Qardawi stated in his brilliant book on Zakah,
‘Moreover, pre-payment can be argued as acceptable by reasoning and analogy. It is like pre-payment of a debt due to another person. Some object claiming that the condition of the completion of a year is a necessary condition just like having nisab, but this is incorrect since owning nisab is an indispensable reason for the obligation to exist, thus payment before having nisab is payment of something that is not obligated, not like payment before completion of the year which is in fulfillment of a required obligation.[v]
It should be mentioned that paying on time is usually better to eliminate any room for disagreement.
References:
[i] Abu Dawood, 1624, Hasan
[ii] Fataawa al-Shaykh al-‘Uthaymeen (18/328).
[iii] Fiqh us sunnah, sayed sabiq, 194
[iv] The Distinguished Jurist’s primer, Bidayat al Mujtahid wa Nihayat al Muqtasid, Ibn Rushd Vol 1- page 319
[v] Fiqh Al Zakah, A Comparative Study Of Zakah, Regulations And Philosophy In The Light Of Qur’an And Sunnah Dr. Yusuf Al Qardawi, page 152