Importance This paper discusses the techniques of calculation of zakat tax for commercial organizations. This is a priority issue for businessmen wanting to comply with the Muslim confession requirements. Objectives The paper aims to develop a method for calculating the Islamic tax zakat for commercial organizations, considering the Russian specifics of financial statements preparation. Methods The institutional approach is a methodological basis of the research. It allows to investigate the influence of institutions on the activity of market subjects. As well, I used the general scientific methods of theoretical and empirical cognition. Results Today, there is no comprehensive method for calculating zakat for commercial organizations. To solve this problem, the paper proposes nine steps of calculation and distribution of zakat by commercial organizations. Conclusions The proposed method of zakat calculation for commercial organizations shall partially solve the problems of socially vulnerable groups of population, as well as reduce the poverty level in the country.
Keywords: zakah, confessional payment, tax, Muslim services market
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