Invested capitals are any wealth
designated to an economic activity,
which yields a return to the investor.
(Amwal Mustghallah). Such investment
falls in several wide categories:
1. Cash investment
Entrusting cash money to others
for a period of time against a
certain return. The money is
secured and the owner has access
to it all the time. Such money is
subject to 2.5% on the capital
plus the yield.
2. Risk Investment
The money is used in a productive
process, which is expected to
yield a profit. The modern "fiqh"
considers the investment in
industry and development
analogous to agricultural
investment and the yield should
be subject to 10% if it exceeds
the Nisab, and after deducting all
expenses, including depreciation,
dead debts and obsolescence.
3. Zakat of earned income
All salaried people and
professionals; doctors and
contractors and alike should
calculate there total income per
year and after deducting the
Nisab should pay 2.5% on the
balance.
4. Zakat of minerals
Mining is an activity that entails
risk. It will be dealt with as
industry and will be liable for
Zakat for the net income at 10%.
5. Zakat of treasures (Rikaz)
The meaning here is any wealth
fortuitously found under or above
the surface of the earth. The
finder is not supposed to be
taking any risk nor having any
significant cost. Such wealth is
zakatable at 20%.