How the business zakat works
Formula. Net zakatable wealth = cash + stock at selling value + collectable money owed to you + trade investments − debts due within the year. If it is at or above the nisab (the value of 85 g of gold) and was held a full lunar year, zakat is 2.5% of it.
Example. 12,000 + 18,000 + 6,500 − 9,000 = 27,500. Zakat at 2.5% is 687.50.
Tip. Equipment, vehicles and shop fittings used to run the business are not counted. Companies in Saudi Arabia pay zakat to ZATCA under its own rules; for religious rulings, ask a scholar.