It is a religious tithe which can be paid any time during the fasting month of Ramadan and before the performance of Eid prayer. Paying Fitrah is obligatory on every Muslim who is mature (baligh), sane, financially and able. Fitrah should also be paid on behalf of all dependents (e.g. wife, children) whom one supports financially. It will be given to the poor and needy who are unable to meet their own or their dependents’ annual living expenses.
2) Zakat Harta
Zakat al-mal is the zakat of wealth. For the purposes of zakat al-mal, wealth is taken to include assets such as money, jewelries (gold and silver), lands and houses, farms produce and profit and income from work and businesses.
Zakat al-mal is compulsory on an asset when you meet certain conditions such as having owned the asset for one full Hijrah year, the asset is worth at least the equivalent of 85g of gold, and you are free of loan obligations.