How to pay Zakah on commercial resources?
When the time of Zakah falls due, the commercial body, whether individuals or companies, should make an inventory and estimate the actual value of the commercial assets and goods. The value of these goods together with the cash money and total of the recoverable debts are considered the amount of commercial resources on which Zakah is due, after leaving out the amount of debts owed by the commercial body. Zakah is to be taken at the rate of 2.5%.