Nisaab is calculated by adding the cash value of all assets such as gold, silver and currency. If it is equal to or greater than the minimum nisaab specified in the table above, zakat is payable at the rate of 2.5%. Payment of zakat is obligatory on excess wealth that is equal to or greater than the nisaab value held for an entire Islamic year. If such wealth decreases during the year and increases again to the value of nisaab before the end of the year, zakat must be calculated on the entire amount held at the end of the year.