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Calculation Methodology

Our zakat calculator follows the Fiqh Council of North America (FCNA) guidelines for contemporary assets, with support for all four major schools of Islamic jurisprudence.

Nisab Threshold

Nisab is the minimum wealth threshold above which zakat becomes obligatory. We offer two calculation methods:

Gold Standard

Recommended

87.48 grams of gold (~$6,500 USD). The American Fiqh Academy recommends this method as it provides a more stable threshold.

Silver Standard

612.36 grams of silver (~$550 USD). Results in a lower threshold, meaning more people would be obligated to pay zakat.

Metal prices are fetched in real-time to calculate the current nisab value in dollars.

Cash & Savings

All liquid cash assets are 100% zakatable. There is scholarly consensus on this, so no method selection is needed.

Checking accounts
Savings accounts
Money market
Physical cash

Investments

For stocks, ETFs, and mutual funds, we offer two scholarly approaches based on your investment intent:

Balance Sheet Method

Long-term investors

If you view your stocks as partial ownership of businesses you intend to hold long-term, only the zakatable assets of those companies are counted.

What counts:

  • • Cash and cash equivalents
  • • Accounts receivable
  • • Inventory

We calculate this ratio using SEC EDGAR filings (10-K and 10-Q reports). For stocks without SEC data, we use a conservative 25% estimate per FCNA guidance.

Market Value Method

Active traders

If you actively trade or view investments as inventory for sale, the full market value is zakatable (100%). Use this if you buy/sell frequently or plan to liquidate within a year.

Cryptocurrency

Cryptocurrency is always 100% zakatable regardless of your investment method selection. Unlike stocks, crypto does not represent ownership in a company with underlying business assets—it is treated as a currency or tradeable commodity, similar to gold held for investment.

Retirement Accounts

Retirement accounts (401k, IRA, 403b, etc.) have restricted access and penalties for early withdrawal. Scholars differ on how to handle these restrictions.

Two-step approach:

Step 1

Choose your investment method

Balance Sheet or Market Value (same as regular investments)

Step 2

Choose accessibility treatment

How to handle the restricted nature of these funds

Accessibility treatments:

Exclude Until Withdrawal

Most conservative

No zakat is due until you actually receive distributions. The funds are not considered 'in your possession' while locked in the account.

Accessible Portion Only

Only count funds you can withdraw penalty-free. Typically applies after age 59½ when early withdrawal penalties no longer apply.

Net After Taxes & Penalties

Count the amount you would receive if you withdrew today, after accounting for income taxes and any early withdrawal penalties (typically 10% under age 59½).

Full Balance

Most stringent

The entire balance is zakatable regardless of access restrictions. Takes the position that you technically own the full amount.

Gold & Jewelry

Bullion & Stored Jewelry

Gold and silver bullion, coins, and jewelry kept in storage (not worn regularly) are 100% zakatable according to all schools.

Personal Jewelry

Treatment of regularly-worn personal jewelry varies by school of thought.

Personal jewelry by madhab:

Hanafi

All gold and silver jewelry is zakatable, regardless of whether worn regularly.

Shafi'i, Maliki, Hanbali

Personal jewelry worn regularly for adornment is exempt from zakat.

Business Assets

For business owners, only certain categories of assets are zakatable:

Zakatable

  • • Business cash and bank balances
  • • Accounts receivable
  • • Inventory held for sale

Not Zakatable

  • • Equipment and machinery
  • • Real estate for operations
  • • Business vehicles

Debt Deductions

Debts can be deducted from zakatable wealth. FCNA provides a tiered approach:

1

Immediate debts

Full balance deductible (credit cards, bills due now)

2

Essential bills

One month of essential obligations due within 30 days

3

Installment debts

12 months of upcoming payments for mortgages, car loans, student loans

Classical school variations:

Hanafi: Full remaining balance of all debts may be deducted
Shafi'i: No deduction for long-term debts
Maliki: 6 months of installment payments
Hanbali: 12 months of installment payments

Sources & References

Fiqh Council of North America

Contemporary zakat guidelines for modern assets

American Fiqh Academy

Contemporary Islamic finance rulings

SEC EDGAR

Public company financial statements for balance sheet calculations

Classical Fiqh Texts

Traditional rulings from the four madhabs

This calculator is provided for educational purposes. For complex financial situations or scholarly guidance, please consult with a qualified Islamic scholar or financial advisor.