The two parties to a murabaha contract may agree to include takaful charges in the cost of acquisition as one of the direct costs it consists of. Alternatively, they may exclude these charges from the acquisition cost and charge them separately.

For example, a customer approaches an Islamic bank for a credit facility to finance the purchase of a property (aqar) that is currently selling for 20,000 dinars, at a mark-up of 7% per annum for a term of 8 years. The overall murabaha price is, then, 31,200 dinars (20,000 + 11,200), supposing a straight line method of calculation is used. Now, if the customer (the murabaha buyer) is the party who will have to insure the property against different hazards over the murabaha term, then he might have to apply for a mortgage reducing term takaful (MRTT). The parties agreed that the murabaha buyer shall pay the takaful contribution (say, 500 dinars) separately to the takaful company through the Islamic bank. In this case, the takaful contribution are considered additional costs borne by the buyer in addition to the selling price. The total amount the buyer will have to pay is:

Murabaha cost to the buyer = murabaha selling price + takaful contribution

Murabaha cost to the buyer = (20,000 + 11,200) + 500 = 31,700 dinars