How to work out the zakaah for commercial companies
Question

                How do we work out the zakaah for commercial companies?.
Praise be to Allah.
    How to work out the zakaah for commercial companies that have 
    in their possession goods in which they deal: the value of the goods that 
    the company has – i.e., the items that have been bought with the aim of 
    selling them – is worked out at the end of the year on the basis of the 
    value for which they are to be sold. Then we add to that the cash that the 
    company has in hand or in bank accounts, and debts that are owed to it by 
    people which it is hoped will be paid off. Then from all of that one quarter 
    of one tenth (2.5%) is paid. 

    If the company does not have goods in which it deals, but it 
    undertakes projects for which it earns money, such as developing land, 
    building homes to rent them out and not to sell, or maintenance work, then 
    at the end of the year it should look at the money that it has and debts 
    that are owed to it by others and that it hopes will be paid off, and it 
    should pay one quarter of one tenth of that amount. 

    As for the buildings, offices, cars, furniture and equipment 
    that are not intended for sale, rather they are used by the company, no 
    zakaah is due on them, no matter how high their value.  

    And Allaah knows best.