Is Zakat obligatory on funds frozen for building a commercial complex, and is Zakat obligatory on a salary, a portion of which is transferred to this project?

If the purpose of constructing the complex is to utilize it for rental, then zakat (definition) is not obligatory on the building itself, because it is a fixed asset that does not grow. However, if the purpose is to trade by selling the property itself, then its value must be assessed every year, and zakat must be paid on its value, even if the construction is not yet complete, because it is wealth designated for growth. The majority of scholars mandate zakat on trade goods.