How is zakat on money calculated when there are debts on an apartment and land, and a sum of money in the bank, bearing in mind that the questioner pays his zakat in Ramadan?

Zakat is obligatory on an apartment and land if they are intended for trade upon the completion of a lunar year (hawl). However, if they are for ownership and personal use, there is no zakat on them. Zakat is obligatory on cash assets and profits if the bank account is Islamic, at a rate of 2.5%. If it is interest-bearing (ribawi), then the balance must be withdrawn, and the profits spent on Muslim welfare, along with zakat on the principal capital. Debts owed by you are deducted from your assets according to the majority of scholars, but it is more cautious not to deduct debts and to pay zakat on the full amount of your wealth.