Is Zakat Due on Money You're Owed?
Yes, money owed to you (receivables) is zakatable if you reasonably expect to receive it.
If someone owes you money, it is considered part of your wealth and is zakatable, as long as you expect to receive it.
When Receivables Are Zakatable
If the debt is likely to be paid.
If you are owed money and the person or business is able and willing to pay you back, include this in your zakatable wealth. For example, if a customer owes you £1,000 for goods sold, this is zakatable.
tip
Be Realistic