Zakat Questions and Answers
"Of their goods, take zakat, so that you might purify and sanctify them."
(Qur'an 9:103)
I have 'dead stock' in my shop that I have not been able to sell for many years, do I still pay zakat on it?
Yes you would have to pay zakat on it, although when calculating its value, you would consider the price that you would be able to sell it for.