Last year was the first time I paid Zakat. It was relatively easy to calculate because the only asset I had was my salary and savings. My source of income is my salary and I don't have many expenses.

Last Year:

Salary: $50,000 (Assume after deductions and expenses)
Savings: $10,000
Wealth: $60,000
Zakat: $60,000*2.5%=$1,500

This Year:

Salary: $55,000 (Assume after deductions and expenses)
Savings: $58,500 (From Last Year)
Wealth: $113,500

My question is do I pay Zakat on the total wealth or what I made in the current year? So do I pay 113,500*2.5% = 2,837.50 or $55,000*2.5% = 1,375?

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