زكاة الأسهم
Zakat on shares, funds, pensions and cryptocurrencies
The methods of the International Islamic Fiqh Academy and today’s institutions, with their options.
Calculate my zakat The calculator applies these rules with today’s prices, according to the school you choose.
Shares
- Shares bought to resell (trading): 2.5% of their market value on the zakat day, like trade goods (International Islamic Fiqh Academy, resolution 28; Diyanet; Egypt’s Dar al-Ifta).
- Shares held for income (long-term): zakat is on the shareholder’s portion of the company’s liable assets (cash, stock, receivables). If you do not know it, estimate it: 30% of the market value according to the Fiqh Council of North America, 25% according to the National Zakat Foundation; or, according to the Permanent Committee and Ibn Baz, only the dividends, added to your money.
- If the company pays zakat itself (under its articles, the law or its general meeting), the shareholder does not pay it.
| Method | Share counted | Example for $10,000 of shares |
|---|---|---|
| Trading (market value) | 100% | $250 |
| Actual share of liable assets (Fiqh Academy, resolution 121) | From the company’s accounts | e.g. 18% → $45 |
| Fiqh Council of North America estimate | 30% | $75 |
| National Zakat Foundation estimate | 25% | $62.50 |
| Dividends only (Permanent Committee, Ibn Baz) | 0% of the value | Zakat on saved dividends |
References International Islamic Fiqh Academy, resolutions 28 (3/4) of 1988 and 121 (3/13) of 2001 · Diyanet, decision 30 of 09/04/2025 · Fiqh Council of North America, “Zakah on Stocks”, 27/11/2025 · Fatawa al-Lajna al-Da’ima 9/341; Majmu‘ Fatawa Ibn Baz 14/190
Funds, ETFs, sukuk, bonds
- Funds and ETFs: like shares, according to what they hold; a money-market or bond fund counts in full (Kuwait Zakat House, 21st Symposium).
- Sukuk: according to their type; leasing (ijara) sukuk on the income, murabaha sukuk on the outstanding principal, musharaka sukuk on the liable share, mudaraba sukuk at their value.
- Bonds and interest-bearing accounts: zakat on the capital; the interest is given away separately, without counting as zakat (Kuwait Zakat House, 13th Symposium).
References Kuwait Zakat House, Ahkam wa Fatawa al-Zakat, pp. 89-98 · Fiqh Council of North America, “Zakah on Sukuk”, 25/02/2026
Pension savings and employee savings
- Nothing before payment: the International Islamic Fiqh Academy (resolution 143), the Kuwait Zakat House, Egypt’s Dar al-Ifta and Ibn Baz hold that you do not fully own these sums while you cannot use them; once paid out, they are added to your wealth.
- Every year on the accessible part: the National Zakat Foundation and the Fiqh Council of North America count what you could withdraw today, after tax and penalties.
- Employee savings in an individual account whose investments you choose: counted every year with your wealth (resolution 143); otherwise, one year when received.
The calculator follows the Fiqh Academy by default; the other opinion can be chosen in the full calculation.
References International Islamic Fiqh Academy, resolution 143 (1/16), 2005, § 6 · Egypt’s Dar al-Ifta, fatwa 9025 of 27/07/2026 · Fiqh Council of North America, “Zakat on Retirement Accounts”, 26/02/2024
Cryptocurrencies
No decision of the International Islamic Fiqh Academy settles their nature (resolution 237, 2019). The Diyanet and Egypt’s Dar al-Ifta consider their use unlawful. Those who accept them (Fiqh Council of North America, 2019; National Zakat Foundation) treat them as money: 2.5% of their value on the zakat day, added to the rest of your wealth. Staking and NFTs have not been the subject of any known institutional decision.
References International Islamic Fiqh Academy, resolution 237 (8/24), 2019 · Fiqh Council of North America, decision of 02/09/2019
Frequently asked questions
Is zakat due on an ISA or a share account?
Yes. Shares bought to resell count at their full value; shares held for income, for the part matching the companies’ cash, stock and receivables (30% or 25% of the value as an estimate), or only their dividends according to the Permanent Committee and Ibn Baz.
Is zakat due on a pension?
According to the International Islamic Fiqh Academy, not before it is paid out, since you cannot use these savings. According to the NZF and the Fiqh Council of North America, every year on what you could withdraw, net of tax and penalties.
How do I pay zakat on bitcoin?
For those who accept cryptocurrencies, like money: 2.5% of their value on the zakat day, added to the rest of your wealth for the nisab. The Diyanet and Egypt’s Dar al-Ifta consider their use unlawful.
A calculation aid, not a religious ruling. If in doubt, ask a qualified person.