زكاة الأصول الاستثمارية الثابتة

Abstract EN

Many questions are asked about Al-Zakat that is levied on fixed investment assets which is considered to be the pillar of investment projects.

Research has shown that it is unordained to pay Al-Zakat on the fixed investment assets themselves.

However, Al-Zakat must be paid on the net profits of assets at the end of the lunar year, at a rate of 2.5 percent.

This is also applicable to animals that are fed for work or production like cattles, poultry and bees.

Therefore Al-Zakat should be levied on the basis of the profits of such animals rather than the animals themselves.

Though these assets are exempted from Al-Zakat, they should be included in the balance of the project, and their values be set so as to be taken into account against fixed liabilities of the project.

Such liabilities should not be subtracted from the profits in case the value of those assets is equal to them.

Neither should they be subtracted from what is called the "Fixed assets depreciation reserve" which is the rate of assets depreciation during their estimated period.