Is it true that zakat is paid only on the frozen amount (one hundred thousand), excluding the fractions (forty-one thousand), and what is the amount due for zakat on 141,000 EGP that has been held for a full year?

The statement that there is no zakat on a slight increase after reaching the nisab is incorrect. Once wealth reaches the nisab, zakat becomes obligatory on the entire amount. The concept of "awaqis" (the exempted amount between two nisabs) applies to zakat on livestock, not on money, according to the majority of scholars.

It is obligatory for you to pay one-quarter of one-tenth (2.5%) of the entire amount you possess when a full lunar year has passed. The amount of zakat on the mentioned sum is 3525 Egyptian pounds.