Zakat on Business
Zakat Rate
2.5% on zakatable business assets, subjected to nisab.
Calculation Method
Method 1 – Working Capital
[Current Asset – Current Liability]* X % Muslims Shares Ownership X 2.5%
Notes: Suitable for companies, cooperatives and businesses that classify their current assets and current liabilities.
Method 2 – Growing Capital
[Owner’s Equity + Long Term Liability – Fixed Asset – Semi Fixed Asset]* X % Muslims Shares Ownership X 2.5%
Notes: Suitable for financial institutions and Islamic banking that usually do not classify their current assets and current liabilities
* More than or equivalent to nisab value.


