You must pay Zakah on the land which has been in your possession for a year. You have to determine the value of the land at the end of the year and pay one-quarter of ten percent. If you do not have cash to pay the Zakah on trade goods, then it becomes a debt that you owe and must be paid whenever possible.

1- If the shareowner intends to trade in shares and make a profit, then zakah is due on the commercial shares, both on the price of the share and on its profit. 2- Zakah is due on profits from manufacturing companies if it reaches the nisab and one year has passed, but no zakah is due on shares in such companies except for the cash reserves of the company. 3- In the case of agricultural companies, zakah is due on the value of the shares in crops or produce, if they are of types on which zakah is due, subject to the condition that the amount of shares reaches the nisab, which is 300 saas. zakah is also due on the value of shares in the company’s cash reserves. 4- Zakah on shares in companies is one-quarter of one-tenth, i.e., 2.5%.