SPUS$52.14+0.83%HLAL$38.72+0.61%SPSK$24.81+0.12%IGDA$4.82+0.44%SPRE$16.34-0.21%SPTE$28.91+1.42%SPWO$21.44+0.38%UMMA$19.87+0.29%MNZL$26.14+0.71%ISDW£3.89+0.38%SPUS$52.14+0.83%HLAL$38.72+0.61%SPSK$24.81+0.12%IGDA$4.82+0.44%SPRE$16.34-0.21%SPTE$28.91+1.42%SPWO$21.44+0.38%UMMA$19.87+0.29%MNZL$26.14+0.71%ISDW£3.89+0.38%
Knowledge CentreZakat on InvestmentsCalculating Zakat on Investment Portfolios
Zakat on Investments
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Calculating Zakat on Investment Portfolios

A practical guide to calculating and paying zakat on Shariah-compliant ETFs, shares, and sukuk holdings.

Is Zakat Due on Investments?

Yes — investments are subject to zakat if the investor intends to trade (i.e., the investment is not purely for long-term hold). The nisab threshold and 2.5% rate apply.

The Standard Approach for Listed Equities

For shares and ETFs, the most widely accepted scholarly opinion is the look-through approach:

*Zakat = 2.5% × (Net Assets per Share × Shares Held)*

Where Net Assets per Share is calculated as the fund's zakatable assets (cash, receivables, and zakatable inventory) per share, divided by total shares outstanding.

Practical Steps for ETF Investors

  • Check if the fund publishes a zakat rate. Some Islamic ETFs publish an annual zakat per unit figure. SPUS does not currently publish this.
  • Use a conservative estimate. In the absence of fund-level data, apply 2.5% to the full market value. This is an overestimate but errs on the side of caution.
  • Apply to the nisab-eligible portion. Zakat is only due if your total zakatable wealth exceeds the nisab (value of 85 grams of gold or 595 grams of silver — check current rates).
  • Hawl (one lunar year). Zakat is only due if the asset has been held for a complete lunar year.
  • Important Note

    This is general information, not a fatwa. Consult a qualified Islamic scholar or Shariah advisor for rulings specific to your situation. Zakat calculations can be complex and depend on individual circumstances.