Can I receive zakat and pay zakat in the same year?

Why both can be true

Zakat is taken from those who have enough and given to those who don't. The Prophet ﷺ sent Mu'adh to Yemen and told him to teach people that zakat is taken from their rich and given to their poor (Sahih al-Bukhari 1395). But life changes. In January you might lose your job and receive help. By autumn you might have a new job, savings above the nisab, and a zakat due date coming round. Being a recipient one month and a payer later is a sign that the system worked.

Zakat you receive becomes yours

Meat was once given as charity to Barirah, a freed slave woman, and she offered some to the Prophet ﷺ, who did not eat charity. He said it was charity for her and a gift for us (Sahih al-Bukhari 1495). Scholars learn from this that once charity reaches the recipient, its status changes: it's their property. So if you received zakat and some of it is still sitting in your account, it counts as part of your wealth like any other money.

Does it count towards my own zakat?

Only if you meet the usual conditions:

• Nisab: your total zakatable wealth (cash, savings, gold, investments) is above the nisab after short-term debts.
• A full lunar year (hawl): that wealth has stayed above the nisab for a lunar year. Most people receiving zakat spend it on needs, so it rarely sits that long.
• Debts: many scholars let you subtract debts that are due now. See Do I have to pay zakat if I have debt?

For how the year is counted, see When do I have to pay zakat?

What you shouldn't do

If you are still needy, don't feel you must give zakat to "make up" for receiving it. And if your situation has improved, stop accepting zakat, even if a charity still offers it. Honesty with yourself is what keeps zakat flowing to the right people.