How is zakat obligatory on land in which the intention of trade has been mixed with the intention of residence for more than a year, and in the event that it is impossible to sell it or build on it?

If you bought the land with the intention of building on it and housing your family, there is no zakat due on it, even if your intention later changes to selling it. This is the opinion of the majority of scholars and the fatwa acted upon by us. Some scholars are of the view that zakat is obligatory on it if you intended to trade with it after purchasing it. In that case, you would appraise it after a year has passed and pay a quarter of a tenth (2.5%).