When paying the annual zakah on wealth for a store that pays a monthly rent, does the value of fixed assets count, or only the merchandise?
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Question:
I have a store for which I pay a monthly rent. When I pay my annual zakah on my wealth, does the value of the fixed assets count, or only the merchandise and cash?
Answer:
The fixed assets, which are the store, the scales, the weights, and the display tools, do not have zakah. They are not for trade; they are for personal use. Zakah is obligatory on money and on merchandise offered for sale. That is what zakah is due on. As for the shop’s possessions, the machines the shop uses, there is no zakah on them. Yes.
I have a store for which I pay a monthly rent. When I pay my annual zakah on my wealth, does the value of the fixed assets count, or only the merchandise and cash?
Answer:
The fixed assets, which are the store, the scales, the weights, and the display tools, do not have zakah. They are not for trade; they are for personal use. Zakah is obligatory on money and on merchandise offered for sale. That is what zakah is due on. As for the shop’s possessions, the machines the shop uses, there is no zakah on them. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، عند إخراج زكاة المال سنويًّا عن متجر يدفع عنه إيجارًا شهريا هل تدخل قيمة الأصول الثابتة أم البضاعة؟ — youtube.com
The Arabic text is a machine transcription of the audio recording.