(at home & bank)
Cash assets include all money in your bank account(s) and at home.
Value of gold & silver owned
Popular opinion amongst scholars is that zakat should be paid on all jewellery in your possession, both gold and silver regardless of the fact that it is in use or not.
Value of property owned
(apart from your home)
The house you live in is not zakatable. However, any property other than your home must be considered. For people in the business of buying and selling properties, zakat is due when you earn a profit on the sale or when the property value increases. For people in the business of letting properties, zakat is due on any savings made from rent revenue.
Zakat is to be paid on the amount of money you have contributed towards your pension within your zakat year.
Shares & Investments
Any dividends you earn from your shares and stocks, zakat is due on them. If you are buying and selling shares, then you need to pay zakat on the current market value of those shares.
Money loaned to others
If you are owed any debts, and you know when you will be paid back, and if it is within this year then include it here. Otherwise, do not include it and wait until you have received it. If you have already partial repayment on the debt, then zakat is due on the amount you have received.
Value of Business
Please add the total cash and money your business has, the sale value of current stock and value of raw materials.
Any upcoming payments like utility bills, rent, other expenses should be added here. If you have taken out a loan, please add that too.
Any unpaid invoices and payments, including staff salaries, rents, and bills.
Zakat To Pay
Note: Nisab values are updated weekly. You can also check gold and silver rates from your local market