Is zakat obligatory on expensive factory machinery?

There is no zakat on company buildings, heavy and light equipment, or vehicles used for transporting goods or employees, because they are prepared for use and not for sale. No matter how large or numerous these machines become, it does not change their ruling.

As for tools and equipment prepared for sale, zakat is obligatory on them if a hawl (lunar year) passes and they reach the nisab (minimum threshold). Zakat is also obligatory on the rent and profits generated from them if a hawl passes.

Scholars have explicitly stated that there is no zakat on the tools of craftsmen or machinery prepared for use, citing the Prophet's (peace be upon him) hadith: "There is no sadaqa (zakat) on a Muslim for his slave or his horse." Therefore, there is no sadaqa on what a person dedicates for personal use among non-zakat-able assets.