Is it permissible to delay Zakat on trade when liquidity is unavailable, and is only its value to be paid, or is a percentage for delay added to it? Is it permissible to pay Zakat in installments upon the completion of the Hawl (Zakat year), and what is the ruling on not completing the payment of installments until a later Hawl?

The fundamental principle, according to the majority of scholars, is that Zakat (definition) is due immediately. However, it is permissible to delay it when its payment is impossible, such as when the wealth is absent, or due to fear of harm to oneself or one's wealth, or due to the lack of poor people.

If funds are not available to pay the Zakat on trade goods, it can be paid from the goods themselves if possible. Once liquidity is available, Zakat must be paid immediately. It is not permissible to delay it when one is able to pay it in installments; rather, it must be paid as soon as the funds become available.

If a portion of the Zakat is delayed until the next year due to an inability that is not a result of negligence, there is no blame. Debts are deducted from the wealth before calculating Zakat.