Praise be to Allaah.
With regard to the mudaarabah and muraabahah shares, you should pay zakaah on both the principle and the profits, when one full year has passed on the capital. With regard to the shares which are held in agricultural, real estate and industrial companies, zakaah is due on the profits if they reach the nisaab (minimum amount) on their own or when added to others, and one full (hijri) year has passed. The rate of zakaah is one quarter of one tenth, i.e., 2.5 %. With regard to the shares, zakaah is not due on them if they are not available for sale. But if they are available for sale then zakaah must be paid on them and their profits when one full (hijri) year has passed, as with all other trade goods. If the agricultural company produces grains, dates or grapes then the prescribed zakaah must be paid on them if the amount of each of them reaches five wasq or more. And Allaah is the Source of strength. May Allaah bless our Prophet Muhammad and his family and companions, and grant them peace.