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Two ways to calculate zakat on shares

It depends on your intent: trading or long-term holding.

The formulaTrading: zakat = market value × 2.5%Long-term: zakat = shares × zakatable assets per share × 2.5%

Under a common approach (e.g. AAOIFI standards), after a full lunar year and above nisab:

Example 1: trading

Your shares' market value is 4,000 rials:

Zakat4,000 × 2.5% = 100 OMR

Example 2: long-term holding

You own 10,000 shares, and the zakatable assets per share (from the financial statements or the company) are 0.250 rials:

Zakatable assets10,000 × 0.250 = 2,500
Zakat2,500 × 2.5% = 62.5 OMR

Other scholarly views exist; for specific cases consult a qualified religious authority.

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