Calculate accurate, auditable Zakat on commercial business assets, trade merchandise, and enterprise working capital according to classical Islamic commercial jurisprudence (Fiqh Urud at-Tijarah / عروض التجارة across Hanafi, Shafi’i, Maliki, and Hanbali schools) and the international standards of AAOIFI Shari’ah Standard No. 35. Built for sole proprietorships, retail stores, wholesale traders, e-commerce shops, manufacturing plants, and multi-partner corporate partnerships (Musharakah / Mudarabah / LLCs).
Universal Zakat on Business Assets Studio
Compute auditable Zakat on commercial inventory, raw materials, liquid operating funds, and accounts receivable adhering strictly to classical jurisprudence (Hanafi, Shafi'i, Maliki, Hanbali) and the Net Working Capital Method (طريقة صافي الأصول المتداولة).
SAR - Saudi Riyal (﷼)
| Commercial Asset / Debt Item | Amount (SAR) |
|---|---|
| Operating Cash & Bank Deposits | 0.00 |
| Finished Goods Inventory (Wholesale Valuation) | 0.00 |
| Raw Materials & Trading Work-in-Progress | 0.00 |
| Solvent Trade Debtors (Good Receivables) | 0.00 |
| Prepaid Operational Expenses & In-Transit Goods | 0.00 |
| [A] Total Gross Zakatable Commercial Assets | 0.00 |
| Less: Accounts Payable (Suppliers) | (0.00) |
| Less: Short-Term Debt Installments (Due in Hawl) | (0.00) |
| Less: Due Employee Wages & Imminent Utility Bills | (0.00) |
| [B] Total Deductible Commercial Liabilities | (0.00) |
| [A - B] Net Zakatable Working Capital Base | 0.00 |
| Active Nisab Threshold (Silver / Gold Benchmark) | 0.00 |
| Total Enterprise Zakat Obligation الزكاة الكلية | 0.00 |
| Your Apportioned Share (100% Equity) | 0.00 |
Apportion Zakat liability among multiple partners, directors, or shareholders according to each partner's capital contribution or equity share (حِصَص الشُّرَكَاء في رَأْسِ المَال).
| Partner / Shareholder Name | Equity Share (%) | Zakat Liability (SAR) | Action |
|---|
1. Wholesale / Market Replacement Valuation (القيمة الاستبدالية)
By consensus of contemporary Islamic jurisprudence councils (AAOIFI Standard No. 35, Islamic Fiqh Academy of the OIC), retail trade merchandise is evaluated at its current wholesale replacement cost on the date Zakat is due, NOT at the historical purchase price, and NOT at the anticipated retail selling price (as unrealized markup is not yet earned).
2. Obsolete, Stagnant & Dead Stock (البضاعة الكاسدة)
Items that cannot sell at wholesale must be marked down to their liquidation salvage value. If an item has zero resale demand, its value is 0 until sold.
3. Goods in Transit & Dropshipping (البضائع في الطريق)
If payment has cleared and the seller has completed delivery to the carrier (FOB Shipping Point), legal title has transferred, and the goods must be included in your commercial assets. If shipped on consignment, the consignor (owner) remains liable for Zakat.
4. Good Receivables vs. Bad/Doubtful Debts (ديون مرجوة وغير مرجوة)
Debts acknowledged by solvent clients (مرجوة) are treated like ready cash and taxed annually. Doubtful debts (debts of insolvent or non-responsive debtors) are excluded from the Hawl; when collected in the future, Zakat is paid for only one year upon receipt.
Jurisprudential Foundations of Zakat on Business Assets (عروض التجارة)
📜 Quranic & Prophetic Evidence
Allah commands in the Quran: "O you who have believed, spend from the good things which you have earned" (Surah Al-Baqarah 2:267). Mujahid narrated that this verse was revealed specifically concerning trade merchandise. Furthermore, Abu Dawud recorded from Samurah ibn Jundub (رضي الله عنه): "The Messenger of Allah ﷺ used to command us to pay Zakat from that which we prepared for sale."
⚖️ Deductibility of Commercial Liabilities
Under classical Fiqh (Al-Kasani in Bada'i al-Sana'i, Ibn Qudamah in Al-Mughni) and AAOIFI Standard 35, debts immediately due to suppliers or operational staff within the current Hawl are deducted because they offset working assets. However, long-term financing debts spanning multi-year tenures cannot be subtracted in their entirety to erase current working capital Zakat.
🌙 Lunar vs. Solar Accounting Reconciliation
The classical Shari'ah rate is 2.50% (1/40) based on a 354-day lunar Hijri year. For corporations operating under the Gregorian 365-day solar fiscal calendar, AAOIFI stipulates the mathematically reconciled rate of 2.577% (2.5% × 365 / 354) to ensure the 11-day calendar variance is equitably fulfilled.
🔒 100% Client-Side Privacy Guarantee
Your enterprise financial numbers, inventory valuations, bank balances, and partner details are executed 100% inside your web browser using client-side JavaScript. No balance sheet figures or sensitive commercial data are ever transmitted to or stored on our servers.
This comprehensive valuation engine implements both the Net Working Capital / Current Assets Method (طريقة صافي الأصول المتداولة) and the Adjusted Net Worth Method (طريقة رأس المال العامل). Key features include:
- Current Zakatable Assets Matrix: Operating cash in corporate bank accounts, finished goods inventory appraised at current wholesale / replacement value, raw materials & resale work-in-progress, solvent accounts receivable, and prepaid commercial expenses.
- Strictly Exempt Fixed Capital: Visual safety gate ensuring industrial machinery, factory real estate, delivery trucks, office hardware, and computers (عروض القنية) are 100% exempted from Zakat.
- Deductible Liabilities: Immediate supplier trade payables, short-term debt principal due within the Hawl, and due employee wages / operational utility bills.
- Dual Accounting Calendar Reconciler: Seamlessly switch between the classical Islamic Lunar Hawl rate of 2.50% (1/40) and the AAOIFI Solar Fiscal Gregorian rate of 2.577%.
- Dynamic Nisab HUD: Live checks against Silver (595g) and Gold (85g) benchmarks across all global currencies (SAR, USD, AED, PKR, INR, GBP, EUR, CAD, etc.) with custom metal pricing.
- Multi-Partner Equity Allocation: Dynamic slider and shareholder matrix calculating exact Zakat share per partner.
- High-DPI 1200×630 Canvas Statement Studio & Exporters: Generates downloadable balance sheet cards in 4 luxury themes (Emerald, Gold, Navy, Slate) alongside 1-click clipboard executive summaries, WhatsApp breakdowns, CSV ledgers, and JSON backups. Zero server logs or tracking.