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Fatwa #178815 December 2000Pakistan

If one owns 40% of shares in a company, then how is Zakaat calculated on his share?

Answer

If the company is a trading investment then Zakaat is payable on the capital amount as well as the dividends. If the company is not a trading investment and only receives income, for example, from rentals of properties, then Zakaat is liable only on the dividends.

In this case, as a shareholder of a trading investment, Zakaat is due at 2.5% of the 40% shareholding on the capital, as well as on the dividends.

And Allah Ta'ala Knows Best.

Mufti Ebrahim Desai
(Al-Mahmood 12)
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