(a) Cash, which is in one’s possession for a lunar year and is equivalent or more than the Nisaab.
(b) Gold equivalent to the weight of 87.49 grams.
(c) Silver equivalent to 612.44 grams.
(d) Stock in trade i.e. merchandise.
There is no Zakaat on machinery, fixed properties, etc. Yes, the income derived therefrom will be Zakatable, if all the conditions that make Zakaat Fardh are found.
There is no Zakaat on your car, computers, furniture, etc.
Moulana Yusuf Laher
Checked and approved by: Mufti Siraj Desai