Zakat on Lost or Inaccessible Crypto

Short answer: While the asset is genuinely outside your control with uncertain recovery, no zakat is due — it takes the ruling of māl ḍimār (inaccessible wealth). Upon recovery a fresh hawl begins, and zakat is paid after a year passes. Details: Zakat presupposes complete ownership — the ability to dispose of and benefit from the wealth. A permanently lost key or a collapsed exchange removes that ability. Per the principle reported from Umar (ra) and the position of Shaykh al-Uthaymin and the Permanent Committee on unrecoverable debts, zakat is suspended until recovery; the stronger view is that a new hawl then starts, while paying one year immediately upon recovery is a commendable precaution. Evidence: Quran 2:286 (no soul is burdened beyond capacity); Ibn Majah 1792 (hawl); Permanent Committee / al-Uthaymin on doubtful debts. Application: If a defined portion is confirmed recoverable (e.g. court-approved distribution), that portion is like a good debt — you may pay yearly on it, or settle when received. For complex individual cases, consult a qualified scholar.