Calculate the Zakat (2.5%) due on trade goods, business inventory, and merchandise held for resale, valued at current market price and compared against the Nisab threshold.
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Zakat on trade assets, known in Fiqh as Zakat on 'Urud al-Tijarah, applies to anything purchased with the intention of resale for profit: inventory, stock-in-trade, raw materials bought to be sold on, and merchandise sitting in a warehouse or storefront. Unlike fixed business assets — the store building, delivery vehicles, shelving, or manufacturing equipment — which are tools used to run the business rather than goods held for sale, trade inventory is fully zakatable at its current market value, not its original purchase cost. This distinction is documented across classical Fiqh schools and reaffirmed in modern references such as AAOIFI's Shari'a Standards on Zakat, which treat business inventory the same way as cash once a full lunar year (Hawl) has passed. Money customers owe a business for goods already sold is added to the total as a receivable, while amounts the business itself owes suppliers and is due now are subtracted. The resulting net figure is compared against the same Nisab used for cash and gold — 85 grams of gold or 595 grams of silver — with 2.5% due if that threshold is met or exceeded.
Running a business adds a layer of complexity to Zakat that a simple salary or savings account does not have: goods move in and out of inventory constantly, customers owe money that has not yet arrived, and suppliers are owed money that has not yet been paid. Zakat on trade assets — 'Urud al-Tijarah in classical Fiqh terminology — exists precisely to handle this moving picture of business wealth in a consistent, fair way.
The starting point is intention. Anything bought with the purpose of reselling it for profit counts as a trade asset: finished products on a shelf, raw materials waiting to be turned into something sellable, or a batch of goods sitting in a warehouse. What does not count is anything bought to be used in running the business rather than sold to a customer — the delivery van, the cash register, the shop's shelving, or the building itself. These fixed assets are tools of the trade, not the trade goods themselves, and Zakat is not calculated on them.
The second key point is valuation. Trade inventory is valued at its current market price — what it would realistically sell for today — not at the price originally paid for it. A shop that bought stock for one price and can now sell it for more (or less, if prices dropped or the goods are out of season) must use today's realistic selling value, since Zakat looks at present wealth, not historical cost.
A business's financial picture is rarely just inventory sitting on a shelf. Money customers owe for goods already delivered is a receivable and is added to the zakatable total, provided the business is reasonably confident it will actually be collected — money owed by a customer who has disappeared or gone bankrupt is generally excluded until it is truly recovered. On the other side, money the business owes its own suppliers that is currently due is subtracted from the total, the same way a personal debt reduces an individual's zakatable wealth.
Once inventory value, receivables, and payables are combined into a single net figure, the calculation follows the same familiar rule as cash and gold Zakat: compare the total against the Nisab — 85 grams of gold or 595 grams of silver — and if it meets or exceeds that threshold after a full lunar year has passed, 2.5% of the entire amount is due. Keeping inventory and receivable records reasonably up to date throughout the year, rather than trying to reconstruct them from memory on Zakat day, is what makes this calculation manageable for any size of business, from a single market stall to a full retail operation.
Anything a business owns with the intention of reselling it for profit: finished goods on shelves, stock in a warehouse, raw materials purchased to be manufactured and sold, and property bought specifically to flip. It does not include equipment, vehicles, or buildings used to operate the business rather than sold to customers.
Current market (selling) value, not the original purchase cost. If prices have risen or fallen since you bought the goods, use today's realistic resale value for the Zakat calculation, not the receipt price.
No. Fixed assets used to operate the business — furniture, fixtures, machinery, vehicles, and the premises itself — are tools of the trade, not goods held for sale, and are excluded from this calculation entirely.
Money you are confident you will collect from customers is added to your zakatable trade wealth as a receivable. Debts you are unlikely to ever recover are generally not included until actually collected.
Yes. Business debts and supplier payments that are currently due are subtracted from your total trade assets before comparing the result against the Nisab, the same way personal debts are subtracted in other Zakat calculations.