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When calculating Zakat on commercial goods, the purchase price is not considered. Instead, the selling price is the basis for calculation. This means that at the time of paying Zakat, the prevailing market selling price of the goods should be used to determine the 2.5% Zakat obligation.
Here's the method:
Determine the Date of Nisab: Note the lunar date on which you became eligible for Zakat (reached the Nisab threshold). If you've been eligible for some time and don't recall the exact date, make an estimated date (e.g., the 1st of Ramadan) as the completion of your Zakat year.
Annual Assessment: Each year on that date, evaluate all your Zakat-able assets, including the entire saleable inventory of your shop. Determine the market selling price of the inventory.
Deduct Liabilities: Subtract any outstanding expenses, debts, or other liabilities owed by you from the total value of your assets.
Calculate Zakat: Pay 2.5% (one-fortieth) of the remaining amount as Zakat.
Valuation of Shop Inventory:
For valuing the shop inventory, you can conveniently assess the market value of the existing stock of each item and calculate 2.5% of that value.
Estimate with Precaution:
However, if, despite your best efforts, it's impossible to calculate the exact value of the shop's inventory, make an estimated calculation and add a little extra to ensure that you pay at least the required amount of Zakat.