Zakat On Company Valuation
The 100 million dollars value of the company that a person runs is considered means of production and is exempt from zakat. When the person sells his company then zakat will be paid on it. In the meanwhile, the earnings as well the assets of the company will be subjected to zakat. However, if a person owns 100 million dollars worth of liquid shares in a company that he himself doesn’t run then every year the current value of his shares would be added to his other assets and he will be liable to pay 2.5% zakat on the total value of his assets .
Thank you, Jazakallah hu khaira