Business Zakat calculation:
Include:
- Cash in business accounts
- Inventory/stock value (at cost or market value)
- Accounts receivable (money owed to you)
Exclude:
- Fixed assets (buildings, machinery)
- Vehicles (unless for resale)
- Office equipment
Formula:
(Cash + Inventory + Receivables - Payables) × 2.5%
Calculate yearly on your business anniversary.
And Allah knows best.