The agreement between participants of Takaful and Insurans Islam TAIB Sdn Bhd is based on the concept of Al-Mudharabah. When the takaful business makes profit, the surplus from the profit will be shared between the takaful operator ie: IITSB and the participants who have not incurred any claim and/or not received the benefits under their respective policies whilst it is in force.

The surplus shared between the participants and IITSB in accordance with the principle of Al-Mudharabah at a ratio of either 50:50, 60:40 or 70:30.