"O you who believe! Spend a part of what We have given before that day arrives when there shall be neither trading, friendship nor intercession. Truly, it is the disbelievers who are the wrongdoers."
[The Holy Quran Surah Al-Baqara, Chapter 2 and Verse 254]


This instruction sheet has been carefully prepared, based on renowned Fiqh
references, as well as Fatwas by recognized scholars.
It is offered to you as a guide for Zakat calculation.



There are several types of monetary items on which Zakat must be paid . They are namely: Cash, Gold, Silver, Trade and Merchandise, Livestock, Plowed Land Produce, and Buried Treasures. In the sections to follow, the above mentioned monetary items will be explained. In addition, the amount of Zakat to be paid on each monetary item and its due date will be presented. In general, Zakat is mandatory when two conditions are simultaneously satisfied: Nisab and Due Date.


1.  Nisab: The Nisab for cash is the equivalent
of 3 oz. of pure Gold which is valued at
approximately $1200 as of Jan 1996. You may refer
to the Wall Street Journal for current rates. 

2.  Due Date: Zakat on cash is due one
HIJRI year from the day your Cash
assets reach the Nisab. If you don't
remember the exact date, then choose
the earliest date that allows for a safety
margin, adhere to it . REMEMBER
THE DATE HAS TO BE A HIJRI DATE (e,g. 1st of Ramadan).
If at any time your net Cash assets fall
below the Nisab, the Due Date is delayed to one HIJRI
year from the day it reaches Nisab again.
In other words, your money must be above the Nisab
for 12 consecutive lunar months in order for Zakat to
be due. You may pay your Zakat before the Due Date.
However, all your calculations should be based on
what you will possess on the Due Date, not
what you possess on the payment day.

CASH includes : 
1. Checking , Savings* and Cash in hand
2. Regular Income  
3. Non-delinquent Loans 
4. Refundable Deposits  
5. Expected Tax Return as of the Due Date 
6. Bonds* 
7. IRA*, Pension Plans* 
8. Debts: debts are non-deductible


1. Nisab: The Nisab for Gold is 3 oz.
of pure Gold, and that for Silver is
21 oz.  of pure Silver.
2. Due Date: The same discussion
pertaining to the CASH Zakat Due Date
applies here. Note that the Due Date
of GOLD or SILVER need not coincide
with the Due Date of CASH.
They are two distinct monetary items. 

GOLD and SILVER include: 
    1. GOLD and SILVER in hand ,
	GOLD and SILVER accounts,
	GOLD and SILVER certificates.

    2. Men's GOLD and SILVER jewelry
	(although unlawful -except SILVER
    rings, Zakat still has to be paid
	on these items). 

    3. Women's GOLD and SILVER jewelry:
	Such jewelry is not subject to Zakat
    unless its amount is excessive or unless
    it was acquired primarily as a way
    of saving.

    4. GOLD and SILVER Utensils and Tools
	(although unlawful for both men and women,
	one still has to pay Zakat on these items). 


1.  Nisab : It is the same as Cash and Gold.
If you own several distinct businesses,
then consult our office for proper
Nisab Computation.

2.  Due Date: The Due Date for Merchandise
Zakat payment is one Hijri year from the date
you started your business, even if your
starting capital was below the Nisab.

1.      Business Bank Account  
2.      Business Cash in Hand 
3.      Stocks*
4.      Inventory 
5.      Accounts Receivable


In Islam, only eight categories of people
are eligible to receive Zakat. For example,
one cannot pay Zakat to build mosques or
hospitals.  Although these acts are honorable,
one must not spend Zakat money on them.
These eight categories are:  Poor Muslims,
Needy Muslims,  Muslims in Debt, Mujahideen, 
New Muslims, Slaves, Zakat Workers and Wayfarers.
Also Zakat is taken only from Muslims and ONLY
Muslims can benefit from it. There is consensus
(Ijmaa') among scholars regarding this issue


When paying any Zakat amount, one's intention
(Niyyah) must be that this is Zakat (not charity).
The Due Date for Zakat payment is the date on
which Zakat should be in the hands of those
who are entitled to it. Therefore, when you
delegate your Zakat payment to someone, make
sure you inform him about your Due Date so that
Zakat is delivered on time.


Finally, when paying Zakat, it is sunnah to say:

"Our LORD! Accept from us,
For you are the All-Hearing, the All-knowing"


Please refer to the calculation guide for instructions

1.      Nisab of Cash $________  2.  Due Date:   /    / 

Cash on Due Date                        Amount

3.      Checking Account                $
4.      Saving Account*                 $
5.      Cash in Hand                    $
6.      Regular Income                  $
7.      Non-Delinquent Loans            $
8.      Refundable Deposits             $
9.      Expected Tax Refund             $
10.     Bonds*                          $
11.     IRA*, Pension Funds*,401K*      $
12.     Debts                           $xxxxxx
13.  Total                              $
14.     Zakat on Cash = Total x 0.025   $

15.     Nisab of Gold $_____     16.  Due Date:     /   /    
        Gold on Due Date                    Value
17.     Gold in Hand                    $
18.     Gold Amount                     $
19.     Gold Certificates               $
20.     Men's Gold Jewelry              $
21.     Women's Gold Jewelry            $
22.     Gold Utensils & Tools           $
23.  Total                              $
24.     Zakat on Gold = Total x 0.025   $

25.     Nisab on Silver $_______    26 .Due Date:      /  /   
        Silver on Due Date                  Value
27.     Silver in Hand                  $
28.     Silver Account                  $
29.     Silver Certificates             $
30.     Men's Silver Jewelry            $
31.     Women's Silver Jewelry          $
32.     Silver Utensils&Tools           $
33.   Total                             $
34.     Zakat on Silver = Total x 0.025 $

35.     Nisab of Trade $_____     36.  Due Date:     /  /    
        Trade Items on Due Date            Value
37.     Business Bank Account           $
38.     Business Bank Account           $
39.     Stocks*                         $
40.     Inventory                       $
41.     Accounts Receivable             $
42.   Total                             $
43.     Trade Zakat = Total x 0.025     $

        Total Zakat                Amount
44.     Zakat on Cash           $
45.     Zakat on Gold           $
46.     Zakat on Silver         $
47.     Zakat on Trade          $
48.     Total Zakat To Be Paid  $

*Items identified by an asterisk may be interest-based.
Although such assets are subject to Zakat, dealing in
interest is unlawful and is strongly
condemned by Allah and his prophet (pbuh).

 Source:Care International