No, I was not liable to pay last year
You do not have to pay Zakat until one lunar year has passed since you have become
owner of the nisab (minimum amount of net worth to make you obligated to give Zakat).
Paying Zakat in advance is allowed; when your actual Zakat due date approaches,
finances must be rechecked to ensure that there has not been any underpayment.
No, I forgot to pay
You MUST pay your Zakat for all the years you were eligible to do so but did not
pay. Disregarding Zakat is a major sin in Islam and a denial of the rights of the
poor and needy – missed years should be paid as soon as possible.