How is Zakat calculated on an amount of 18,500 Riyals, divided into a debt owed by a friend, an amount invested in a project, and the remainder in the bank, and where should an expatriate pay it?

Zakat is calculated by considering the day the money reached the nisab (85 grams of gold or 595 grams of silver).

- If the commercial project is one on which zakat is due on the capital along with the profit, then all monies (capital, profits, loaned money, and money in the bank) are subject to zakat upon the completion of a full year from the time the nisab was acquired, and 2.5% of the total is given out in the country where the money is located. - If the project is one on which zakat is due only on the income, not the capital, then there is no zakat on it unless a full year passes on the income. - Loaned money is subject to zakat, and if the debtor is insolvent, zakat is paid for one year upon its recovery.