Are all IRAs restricted like the 401(k) with the same Zakat rulings?

No. Some IRAs (like Roth IRAs) have their contributions taxed and because of this are penalty-free; so they work differently than 401(k) and non-taxed IRAs. At age 59-and-a-half, after one has held a Roth IRA for five years, one has discretionary access to such an IRA without penalty or additional tax. Therefore, one counts its funds like other cash holdings and pays Zakat on their total amounts at the established Zakat rate on the money of 2.5%.

In addition, before one’s Roth IRA, or similarly functioning retirement account, has matured to five years, one pays Zakat on one’s total amount of contributions as one would with any other monetary savings, subtracting the earnings of less than five years, adding it to your personal wealth, and paying Zakat on it at a rate of 2.5%.