How is the zakat calculated for a house bought with the intention of selling it, then inhabited and rented out before its sale, and the zakat for a plot of land bought with the intention of selling it, then planned for building apartments on it for sale? What is the ruling on postponing zakat payment in this case due to the need for money? And is it permissible for the wife to dispose of zakat money without her husband's permission, given his control over the finances?

If someone buys land or a house with the intention of trading it, zakat becomes obligatory on it. If they change their intention from trading to personal use (qunya), then there is no zakat due on it. If they revert their intention back to trading, then the hawl (one-year period for zakat calculation) for trade begins anew from the moment of this intention, and zakat becomes obligatory. If someone buys land with the intention of selling it, then decides to build apartments on it and sell them, commercial zakat is still obligatory on it. The land or apartments are appraised according to their condition (unbuilt, built, under construction), and a quarter of one-tenth (2.5%) of their value is to be given as zakat upon the completion of the hawl. If you do not have other funds, it is permissible to delay paying the zakat until the property is sold. The zakat is calculated upon the completion of the hawl and paid after the sale. If the husband refuses to pay zakat, the wife is obligated to pay zakat on her share. If she cannot access her money, she is excused for delaying the zakat until she is able to do so. If the husband insists on delaying zakat, and the wife has money with him and he refuses to give it to her, she is permitted to take her right without his knowledge, but she should advise him first.