Is an investment stock portfolio, from which profitable stocks are sold (up to 50% of the total value), considered trade goods subject to zakat at a rate of 2.5%, while the other half is subject to zakat by the companies themselves?

Zakat on shares has a detailed breakdown depending on the intention of purchase and the type of assets:

1. For those who purchased shares with the intention of selling them (trading goods): their market value is subject to Zakat at one-quarter of one-tenth (2.5%) upon the completion of a hawl (one lunar year).

2. For those who purchased shares with the intention of benefiting from their income, without trading in the principal: Zakat is due only on the income. If the company's assets are zakatable (such as gold, silver, crops, fruits, trading goods, cash), Zakat is also due on them. A firm intention to trade is a condition for considering them trading goods; hesitation regarding selling or not selling does not make them trading goods.

3. How to pay Zakat on shares whose income is intended: Zakat is determined based on the type of company and its activity: Commercial and industrial companies: The value of the shares is zakatable after deducting equipment, machinery, furniture, and buildings. Real estate companies: Their activity is considered, whether it is selling or leasing. Agricultural companies: The share's portion of crops and fruits is zakatable if it reaches the nisab, as well as its equivalent in cash. Service companies (hotels, transportation): Only their revenues and profits are zakatable. If it is possible to know the zakatable assets of the share (cash, trading goods, debts), Zakat is paid on them. Otherwise, an estimation is made, and if there are no zakatable assets, the net income is zakatable.

4. If the company properly pays Zakat on the shares, the shareholder is not obligated to pay Zakat. Otherwise, they must pay the difference.