The Majlis Archive
Finance - Banking - Business The Majlis Vol 26 No 07, p.2

I trust you are in the best of health.

Question

I trust you are in the best of health. I would appreciate your assistance and guidance in this regard. A family of 8 adults have put money together and are in supermarket business. 1) Must each partner take out zakaat on the amount they have invested, or will it suffice if the business takes out zakaat?

Answer

Each partner is liable for his/her own Zakaat. However, the partners may instruct the manager of the business to pay their Zakaat from the funds of the business.

Zakaat is not paid on the amount invested. Zakaat is paid on the cash and stock-in-trade at the expiry of 12 months. There is no Zakaat on that portion of the invested funds which have been converted into equipment, vehicles, furniture and fittings or used for the general expenses of the business.

2) Is the cost amount used or the approximate market value? Answer:

Zakaat is calculated on the current wholesale market value of the stock, not the cost paid some time ago nor on the current selling price (i.e. cost plus profit mark-up).

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The Majlis Vol 26 No 07
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