How do the partners of a company pay zakat?
A person who is a partner of a company needs to pay zakat for the amount of the shares he has out of the current assets except the offices, tools, etc, if they are equal to or more than nisab after one year passes. The fixed assets (production instruments, machinery, etc) of the companies in the sector of industry are exempt from zakat; the current assets ( semi-manufactured and manufactured goods, raw materials, cash, checks, etc) and the net profit are subject to zakat as 2,5% after the debts, materials, labor, production, marketing management and finance costs are deducted.
