Is zakat obligatory on the inherited internet cafe business from a deceased brother who left no children, and how is its zakat calculated?
Zakat is obligatory on the rental income of the property if a full year (hawl) has passed over it, provided that the principal capital alone or what is added to it from cash or trade goods reaches the nisab. Equipment and tools not intended for sale are exempt from zakat. If the owner dies after zakat becomes obligatory, the zakat is disbursed from his estate before its distribution. However, if he dies before it becomes obligatory, then it is not obligatory on his estate. Each heir inherits their share and commences a new hawl with it when it reaches the nisab. The nisab for banknotes is equivalent to 85 grams of gold, and the zakat amount is one-quarter of one-tenth (2.5%). The distribution of the inheritance is carried out according to the Sharia courts, and a brother or sister does not inherit if the deceased's father is alive.
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