How is the zakat calculated for money saved in a bank that has reached the nisab, knowing that some parts of it have completed a Hawl (lunar year) while others have not, and are planned debts to be paid deducted from the amount before calculating the zakat?

Money accumulated from a salary is not subject to Zakat (definition) until it reaches the nisab (definition) (85 grams of gold or 595 grams of silver) and a full lunar year (hawl) passes over it. The Zakat amount is a quarter of a tenth (2.5%).

Regarding salary additions that accrue to the nisab during the year, the employee has two options: 1. Pay Zakat on all the money, including the nisab, when its hawl is due. This is an accelerated payment of Zakat for the added money. 2. Establish a separate hawl for each added amount from the salary, so that each addition is subject to Zakat after a year has passed over it, even if it does not reach the nisab by itself, but rather by being combined with the initial nisab.

Debt may be deducted from the wealth on which Zakat is due, provided that the Zakat payer does not possess additional assets beyond his needs (such as real estate or cars) that could cover the debt. If he possesses such assets, he should use them to cover the debt instead of deducting it from the Zakat-eligible wealth. If he does not have additional wealth, he may deduct the debt and pay Zakat on the remaining amount if it does not fall below the nisab.