1. Gold and silver, in any form
2. Cash, bank notes, stocks, bonds etc.
3. Merchandise for business, equal to the value of Nisaab
5. On income derived from rental business
Types of wealth on which zakat are not imposed:
1. On any metals other than gold or silver.
2. Fixtures and fittings of a shop, car, trucks or any delivery vehicle etc., which is used in running business.
3. Diamonds, pearls, other precious or semi-precious stones, which are for personal use.
4. There is no Zakat on personal residence, household furniture, pots and pan, personal clothing, whether they are in use or not.
5. There is no Zakat on a person whose liabilities exceeds or equals his assets. Some Mortgage in this country is not to be counted as personal liability for the Zakaat purpose.