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This research examines the application of zakat regulation as a taxable income deduction in the National Amil Zakat Agency (BAZNAS) of Makassar City as well as the form of cooperation with related institutions, such as the Tax Office and the Ministry of Religious Affairs. This regulation is regulated in Law Number 23 Year 2011, which provides a reduction in gross income for Muslim taxpayers who pay zakat through an official zakat institution. This research uses a qualitative approach with descriptive methods through interviews, observation, and documentation. The results show that the implementation of this regulation faces challenges, such as low understanding of taxpayers and less than optimal synergy between the National Amil Zakat Agency (BAZNAS) and the Tax Office in socialization and technical coordination. Analysis based on maqashid sharia theory reveals that this regulation has the potential to support wealth redistribution, improve fiscal compliance, and strengthen social justice, but requires increased collaboration between institutions. The implications of this study recommend strengthening strategic cooperation through the integration of information technology systems, the preparation of practical guidelines, and an integrated socialization program to improve public understanding. In addition, further regulatory development is needed, such as additional fiscal incentives for muzakki, to increase awareness and participation of zakat payment through official institutions.