Zakaat - Rules and modern issues

Zakaat on tools and implements

Is Zakaat Compulsory on the tools and implements of craftsmen and the machines and equipment used by workers, etc.? 

Tools and implements used by craftsmen are among their basic needs.  They can’t accomplish their work without them.  Thus, the Shariah includes them among basic needs.  Thus, the tools used by different craftsmen without whom they can’t accomplish their work like the sewing machines used by tailors, overlock machine, buttonhole machine, or computers, etc. used by designers, and other industrial equipment used by factories, etc. comes under basic needs and thus, there is no Zakaat on them.  However, if these things are being bought and sold, then they come under trade goods and as such Zakaat will be Compulsory on them.

What about those things which are used as replacements in repairing, etc.?  Like the battery, shock absorbers, bearings, freewheel for vehicles, motherboard, DVD writer, etc. for computers.  Although these kinds of things are also tools but they are sold to the customer and used appropriately.  As such, they come under trade goods and if the value of these things meets the prescribed criterion of Zakaat, then Zakaat will be Compulsory on them.  As mentioned in Fatawa A’alamgiri, Kitaab Uz Zakaat, Babul Awwal.