Q: Are service receivables in a business Zakatable?
A: Receivables due from delivering services are not Zaktable whilst outstanding. The debt is in lieu of a non-Zakatable asset, namely, services. Therefore, the debt is non-Zakatable whilst outstanding. Thus, outstanding fees, accrued income, wages or payments due in lieu of a service are not Zakatable whilst outstanding.
And Allah knows best!
Mufti Faraz Adam