Zakat on a Shop or Business: Stock, Credit and Supplier Bills
Which business assets count for zakat and which don't, with a worked example for a shop with stock, cash, customer credit and supplier bills.
By the TurantTools PK team · Updated 28 October 2026 · 3 min read
For a shop or business, the biggest part of zakat is usually the stock. The rule is simple: zakat is due on goods held for sale, not on the shop building, fittings, fridge or vehicle you use to run the business.
Zakat for a shop, worked example
| Item | Amount |
|---|---|
| Stock for sale (at today's value) | Rs 2,400,000 |
| Cash and bank | Rs 350,000 |
| Customer credit you expect to get back | Rs 300,000 |
| Owed to suppliers (minus) | − Rs 900,000 |
| Total zakatable wealth | Rs 2,150,000 |
| Zakat (2.5%) | Rs 53,750 |
What counts and what doesn't
- Counts: stock for sale, raw material that goes into what you sell, cash, bank balances and credit you expect to collect.
- Doesn't count: the shop, machines, display cases, computers and vehicles used to run the business.
- Minus: supplier bills and debts due now.
- Value the stock at its market value on your zakat date; scholars differ on cost price or sale price, so ask your scholar.