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Ijtihad in the field of zakat has been started since the launch of Yusuf Qardhawi writings, Fiqh al-Zakâh. Zakat which has been traditionally interpreted, broken down by Yusuf Qaradawi to create newcategories, namely zakat stocks and bonds. The objectif of research is to finding Yusuf Qardhawi’sthought about zakat stocks and bonds. This type of research is study of literature, and the research are descriptive. Qardhawi’s opinion, factories and buildings can be analogous to agricultural land, so that zakat must be paid 10% or 5% of net revenues. Meanwhile for trading company, its zakat taken from its appropriate at the prevailing market price plus a profit. Bond issued zakat taken when bonds were already in the hands of the owner for a year or more. The bonds that bring interest, such as obligatory zakat issued trading, must be paid 2.5%. Ijtihad dalam bidang zakat telah dimulai sejak Yusuf Qardhawi meluncurkan karya tulisnya, Fiqh al-Zakâh. Zakat yang selama ini dimaknai secara tradisional, didobrak oleh Yusuf Qardhawi dengan membuat kategori baru, yaitu zakat saham dan obligasi. Tujuan penelitian untuk mengetahui pemikiran Yusuf Qardhawi mengenai zakat saham dan obligasi. Jenis penelitian adalah penelitian kepustakaan dan sifatnya penelitian deskriptif. Menurut Qardhawi, pabrik dan gedung dapat dianalogikan dengan tanah pertanian, sehingga harus dikeluarkan zakatnya 10% atau 5% dari pendapatan bersih. Sedangkan perusahaan perdagangan, zakatnya diambil dari sahamnya sesuai harga yang berlaku di pasar ditambah keuntungan. Zakat obligasi wajib dikeluarkan bila obligasi itu sudah berada di tangan pemilik selama satu tahun atau lebih. Obligasi yang mendatangkan bunga, wajib dikeluarkan zakatnya seperti zakat perdagangan, yaitu sebesar 2.5%. Kata kunci: Pemikiran Yusuf Qardhawi, Zakat Saham dan Obligasi.
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