One-fortieth of twenty mithqals is half a mithqal: 20 ÷ 40 = 0.5. This is rubʿ al-ʿushr, or 2.5 percent.
Thus the basic amount is assessed at 2.5 percent of the threshold. The jurists differ, however, about when a further amount becomes due on small increments above twenty mithqals.
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Zakat on Gold: Nisab, Incremental Dues and Jewelry
One-fortieth of twenty mithqals is half a mithqal: 20 ÷ 40 = 0.5. This is rubʿ al-ʿushr, or 2.5 percent.
Thus the basic amount is assessed at 2.5 percent of the threshold. The jurists differ, however, about when a further amount becomes due on small increments above twenty mithqals.