Zakāt Worksheet

Zakāt Annual calculation worksheet الزَّكَاةُ Ḥijrī year ________ · completed ________

Zakāt falls due once a full lunar year passes over wealth that met the niṣāb at the start of that year. Choose one Ḥijrī date and keep to it every year — most choose a date in Ramaḍān. What matters is the balance on that day, not the fluctuations between.

20 mithqāl / 20 dīnār

200 dirham

Use the silver niṣāb where your wealth is in cash or mixed — it is the lower threshold and more beneficial to the poor, and is the position of Ḥ. Using gold is the practice of many contemporary institutions.

Cash — in hand, current and savings accounts

Ḥ zakats worn jewellery; M, S, Ḥb exempt what is worn in moderation.

Business stock — at current resale value

Held long-term for dividends: the zakatable assets behind them only.

Money owed to you, where recovery is expected

Pensions and investments you can access

The property itself is not zakatable.

Less: debts due now, and immediate expenses

Not zakatable: your home, your car, furniture, clothing, tools of your trade, and a long-term mortgage beyond the instalments falling due this year.

Your parents, grandparents, children and grandchildren — you already maintain them. The wealthy, and the able-bodied with sufficient income. Non-Muslims, though ordinary charity to them is rewarded. The family of the Prophet ﷺ. A husband may not give it to his wife; a wife may give hers to a needy husband, per S and Ḥb.

Crops watered by rain — one tenth, at harvest. No ḥawl applies.

Crops watered by labour — one twentieth.

Buried treasure and minerals — one fifth, immediately.

Camels, cattle, sheep — by a fixed scale, when free-grazing and held a full year.

“Take from their wealth a charity by which you purify them.” — Q 9:103. Zakāt is the third pillar and an obligation upon wealth, not a donation; intention must accompany the payment. Ḥ · M · S · Ḥb noted where they differ