What is the ruling on Zakat for two apartments that were purchased with the intention of renting them out, then there was an intention to sell one of them?
The madhhab of the majority of scholars is that commodities are not considered for trade unless their owner intended them for trade at the time they came into his possession by his own choice. Based on this, there is no zakat due from the questioner on his two apartments. The first is because there was no original intention for trade with it, and the second is because the intention for trade arose after it had already come into his possession. Some scholars are of the opinion that a mere intention turns a commodity into a trade good. According to this view, the apartment for which you intended sale would be appraised after a full year has passed, and its zakat, one-quarter of one-tenth of its value, would be disbursed. As for the rent of the apartment, it is added to whatever money or trade goods the questioner possesses. If the total reaches the nisab and a full year has passed while it is in his possession, zakat becomes obligatory on it.
Summarized from the full answer at Ftawy · reviewed Sep 2, 2026
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