Who pays the zakat on the merchandise of a business with multiple partners?
بِسْمِ اللهِ الرَّحْمنِ الرَّحِيْم
In the name of Allah, the Most Gracious, the Most Merciful
Zakāh on business will be based on each partner's share in the business. For example, if there are two partners owning a business, with one owning 60% and the other owning 40%, the first partner will add 60% of the value of the business merchandise to his personal zakātable assets, and the second partner will add 40% of the value of the business merchandise to their personal zakātable assets, and then calculate zakāh accordingly.
Only Allah knows best
Written by Shaykh Umer Khan
Checked and approved by Mufti Mohammed Tosir Miah
Darul Ifta Birmingham
 Badā'iʻu al-Ṣanā'iʻ, 2/29