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Zakah on capital goods
  1. Capital goods stand for all properties that are not invested as trading objects. Treated as permanent assets, these goods are not counted for Zakah. Rather, Zakah is to be paid on their revenues if they remain after the lapse of a full year.
     

  2. Revenues are added to the amount of Zakah payable on the owner's cash money and commercial commodities after the lapse of a full year at the rate of 2.5%. This view is adopted by the majority of jurists and agreed upon by the Fatwa and Legal Supervision Authority, the Kuwaiti House of Zakah.
     

  3. Debts owed to or by the payer of Zakah should follow the rules governing Zakah on debts.

 
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