How is zakat on commercial goods calculated?

Goods bought and sold for profit are called "commercial goods." If a person owns commercial goods equivalent in value to 80.18 grams of 24-carat gold, and a lunar year has passed since acquiring the nisab amount, they must pay zakat at the rate of one-fortieth (2.5%).

Zakat is given, among other conditions, from wealth that is actually or legally in one's possession and has remained so for a lunar year. Potential future profits are not considered in the calculation of zakat. The same principle applies to commercial goods. Therefore, when giving zakat on commercial goods, the current market value at the time of calculation is taken as the basis, as if zakat is being paid from the goods themselves, without considering the profit that might be made if they are sold.

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu