Is zakat obligatory on the capital of a shipping truck or on the income derived from it, and is zakat due on the remaining income or on its entirety?

Zakat is not obligatory on capital (a working car); rather, it becomes obligatory on the net remaining income if it reaches the nisab (threshold) and a full hawl (lunar year) passes over it, or if it completes the nisab when combined with other funds. A quarter of a tenth (2.5%) is to be given from these incomes. There is no Zakat on these funds if they are spent on repaying debts, personal needs, or expenses related to the car.