What is the general ruling on zakah and buildings? 2- Is zakah payable on a building: – that has not been fully paid off yet (has loan on it) – on which partial payment has been made, meaning, is zakah due on the _equity_ in the building? 3- Is zakah payable on land that is currently not in any use but in future could be: – sold for profit OR – funding children`s education OR – have construction of rental shops/house on.

All praise be to Allah, and may his peace and blessings be on the last and best prophet and messenger, Muhammad. There is no zakat on buildings per se, unless these buildings are considered trade goods, such as the case of businessmen who buy and sell buildings. Otherwise, if it is a building used by the owner or rented out by him/her, s/he doesn't need to pay zakat on that building. This land that you have for possible future use or sale is not zakatable. Allah knows best.