Alms Tax: Zakat for Craftsmen, Proprietors, and Businessmen

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1943

A craftsman, proprietor, or a businessman whose income is less than his expenses for one year can receive zakat to meet his shortfall, and it is not necessary for him to sell his tools or property or to spend his capital to meet his expenses.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)