Conditions of Zakah on Cattle 
There are some conditions that Zakah on cattle is not due unless all of them are realized. These conditions were laid down with the aim of easing restrictions on the owner, so that he gives Zakah willingly. Thus, Zakah achieves the noble aims for which it is ordained. These conditions are:
1. Reaching the Nisab
The minimum amount (Nisab) of camels counted for Zakah is five camels. While no Zakah is due on less than forty sheep, the minimum amount of cows counted for Zakah is thirty.
2. The lapse of a full year
This implies that Zakah is not due unless the property remains in the possession of its owner for a full year right from the day it reaches the minimum amount counted for Zakah. This is confirmed by the Prophet's hadith in which he maintained, ''Zakah is not due on a property unless after the lapse of a full year.''
In case the cattle bear offspring during the year, the value of the offspring is to be added to the total value of cattle. If the possession is interrupted during the year due to selling cattle or bartering them, a new year is to be calculated from the day in which the cattle are sold or bartered, provided that the owner did not do that with the intention of evading the payment of Zakah.
3. Cattle should not be exploited in cultivation
Cattle exploited in cultivation are not counted for Zakah. This is confirmed by the Prophet's saying, ''Nothing is due on the cattle used in cultivation.'' 
The Percentage and Amount of Zakah
Zakah on camels
The Nisab and amounts of Zakah due on camels are illustrated as follows: 
No. of Camels 
The amount of Zakah due 
From 1 To 4 
No Zakah is due 
From 5 To 5 
One sheep 
From 10 To 14 
Two sheep 
From 15 To 19 
Three sheep 
From 20 To 24 
Four sheep  
While there is Zakah due on camels numbering from 1 to 24, giving some of them as Zakah may affect the payer negatively, so giving sheep as Zakah is made as compromise. 
No. of Camels 
The amount of Zakah due 
From 25 To 35 
A shecamel between 1 and 2 years 
From 36 To 45 
A shecamel between 2 and 3 years 
From 46 To 60 
A shecamel between 3 and 4 years 
From 61 To 75 
A shecamel between 4 and 5 years 
From 76 To 90 
Two shecamels between 2 and 3 years 
From 91 To 120 
Two shecamels between 3 and 4 years 
From 121 To 129 
Three shecamels between 2 and 3 years 
From 130 To 139 
A shecamel between 3 and 4 years and two shecamels between 2 and 3 years 
From 140 To 149 
Two shecamels between 3 and 4 years and a shecamel between 2 and 3 years 
From 150 To 159 
Three shecamels between 3 and 4 years 
From 160 To 169 
Four shecamels between 2 and 3 years 
From 170 To 179 
Three shecamels between 2 and 3 years and a shecamel between 3 and 4 years 
From 180 To 189 
Two shecamels between 2 and 3 years and two shecamels between 3 and 4 years 
From 190 To 199 
Three shecamels between 3 and 4 years and a shecamel between 2 and 3 years 
From 200 To 209 
Four shecamels between 3 and 4 years or five shecamels between 2 and 3 years  
Any increase beside the abovementioned amounts is to be calculated as follows: 
1. On every increment of 40 camels, a shecamel between 2 and 3 years is due as Zakah. 
2. On every increment of 50 camels, a shecamel between 3 and 4 years is due as Zakah. 
Zakah on cows

The Nisab and amounts of Zakah due on cows are illustrated as follows: 
No. of Cows 
The amount of Zakah due 
From 1 To 29 
No Zakah is due 
From 30 To 39 
A one year old bull 
From 40 To 59 
A two year old cow 
From 60 To 69 
Two cows or bulls aging 1 year 
From 70 To 79 
A cow aging 2 years and a bull aging 1 year 
From 80 To 89 
Two cows aging 2 years 
From 90 To 99 
Three cows aging aging 1 year 
From 100 To 109 
A cow aging 2 years and 2 bulls aging 1 year 
From 110 To 119 
Two cows aging 2 years and a bull aging 1 year 
From 120 To 129 
Three cows aging 2 years or four bulls aging 1 year  
Any increase beside the abovementioned amounts is to be calculated as follows:
 On every increment of 30 cows, a cow or bull aging 1 year is due as Zakah.
 On every increment of 40 cows, a cow aging 2 years is due as Zakah. 
Zakah on sheep

The Nisab and amounts of Zakah due on sheep are illustrated as follows: 
No. of Sheep 
The amount of Zakah due 
From 1 To 39 
No Zakah is due 
From 40 To 120 
A ewe 
From 121 To 200 
2 ewes 
From 201 To 399 
3 ewes 
From 400 To 499 
4 ewes 
From 500 To 599 
5 ewes  
 On every increment of 100 sheep, a ewe is due as Zakah. 
Cattle Raised for Trade
The cattle raised for trade will be treated exactly as the commercial commodities; Zakah on them will be calculated on the basis of their value not number. Therefore, Zakah falls due on the cattle if their value reaches the minimum amount of money liable to the payment of Zakah (a value equal to 85 grams of pure gold). In this case, the cattle owner should add it to what he possesses of money and commercial commodities and pay 2.5 % as Zakah on it provided that it meets the conditions of the obligation to pay Zakah on commodities.
However, in case the value of cattle does not reach the minimum amount counted for Zakah when estimated as commercial commodities, but do reach it when estimated on the basis of their number, the numerical method explained earlier is to be applied. 