How is Zakāt paid on a taxi if its income is divided into three thirds: one-third for the driver and two-thirds for the two partners?

There is no zakat on the taxi itself. However, zakat is obligatory on the earnings from it if these earnings reach the nisab (minimum threshold) by themselves or by combining them with other money, and a full year has passed over them. The nisab for zakat is the value of 85 grams of gold or 595 grams of silver, and the amount to be given is 2.5%.