You can calculate zakāt in the following manner:
1. Fix any one day of the year for the
calculation of zakāt. On all subsequent years, zakāt should be
calculated on this day.
2. Subtract the value of 612 grams of silver
from your total wealth on this particular day which includes value of your
jewelry not worn everyday, value of other assets which are not of personal use
(your personal house and car are examples of assets in personal use).
3. 2 1/2 % of this amount is the zakāt to
which you are liable. In case you are a salaried person you should also pay 10 %
of your salary every time you receive it.
Remember, if it is not possible to pay your
zakāt money in one go you can pay in installments as well.