How is the zakat calculated for a poultry shop that began operation two years ago, and whose zakat has not yet been paid? Should debts be settled first? Is it permissible to estimate the zakat by deducting household expenses? Can it be paid in installments? What is its nisab?

Zakat is obligatory on trade goods if a hawl (lunar year) has passed on them and they have reached the nisab (minimum threshold). At the end of the hawl, poultry and cash are to be appraised. If their total value reaches the nisab (equivalent to 85 grams of gold or 595 grams of silver), zakat becomes obligatory on both the principal capital and all profits. Losses during the hawl do not affect the obligation as long as the nisab is present at the completion of the hawl. If the wealth falls below the nisab, there is no zakat. Outstanding debts are to be deducted from the market value of the goods at the time of paying zakat, and one-quarter of one-tenth (2.5%) of the remaining value is to be given. Delayed zakat must be paid immediately. If it is not possible to pay due to lack of liquidity, there is no harm in paying it when convenient, even in installments.