How to Calculate Zakah on Livestock, Dairy, Agricultural, and Industrial Production Projects

Q: Regarding the modern projects that have emerged for people in these days, namely livestock production, dairy production, agricultural production projects, and large real estate projects such as buildings, is zakah due on these things, and how is its zakah paid?

A: If these projects are for buying and selling and seeking profit, then their owner must pay zakah on them whenever a lunar year has passed over them, if he has prepared them for sale. Whether those assets are buildings, land, shops, or animals in his farm, or the like, he must pay zakah on them when a lunar year has passed over them based on their value.
As for tools that are not for sale, there is no zakah on them. The land itself on which the farm is located is not subject to zakah if it has not been prepared for sale, but rather its owner raises animals on it for sale or cultivates it, or the like. Thus, zakah is due on the produce. As for the land itself and the land that he has prepared to cultivate or to raise animals on, there is no zakah on it. Likewise, the carpenter and the blacksmith have no zakah due on the tools they have for use, such as axes and saws, and all tools are not subject to zakah. Rather, zakah is due on the assets prepared for sale. And machines prepared for sale, as mentioned earlier, if a lunar year has passed over them, he pays zakah on them based on their value, just as he pays zakah on a car prepared for sale and land prepared for sale. And success is from Allah.