All praise is due to Allah alone.

Cryptocurrencies and digital tokens held by an individual are classified in Islamic jurisprudence according to the purpose of their acquisition:

• Trading & Capital Speculation ('Urud al-Tijarah): If purchased with the intention of reselling, staking, or accumulating profit, they fall under merchandise of trade. Once the wealth has reached the Nisab (the monetary threshold equivalent to 85 grams of 24k gold or approximately 595 grams of silver) and one full lunar year (Hawl) has passed, 2.5% must be paid based on the fair market value at the time the year completes.
• Long-term Holding as Store of Value: If treated like liquid purchasing power or savings currency, Zakah is also due upon them at 2.5% once the Nisab and Hawl conditions are met, matching the rules of cash assets.

Debts owed and immediate obligations may be subtracted before determining the taxable net value.