Do I calculate the retail price, wholesale price, or liquidation price of my merchandise for Zakah?

Short Answer

You may calculate the liquidation price since that is what you would actually get if you had to sell off all your products. The price will be determined on the day your Zakah is due.

Advice

It is more pious to calculate the retail price since that is most likely what your goods will sell for.

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Shaykh Mustafa Umar