Note: Scholars differ on which nisab to use. Most contemporary scholars advise using silver nisab as it is lower and more inclusive.
1. Gold and silver — 2.5%
2. Cash and savings — 2.5%
3. Business inventory — 2.5% (value at lunar year end)
4. Investments/stocks — 2.5% on tradeable portion
5. Agricultural produce — 5% (irrigated) or 10% (rain-fed)
6. Mining — 20% (Khums)
7. Livestock — according to a specific scale
Zakat must be accompanied by intention. Paying without intention does not fulfill the obligation.