Is the tax owed to the state to be counted from the Zakat, or is the Zakat to be paid on the full amount, including the tax?

The money taken by the state as tax falls into two categories:

First: If it is paid to the state before the time zakat (definition) becomes due, then according to the majority of scholars, zakat is not obligatory on it because it is usurped wealth. Some say it is obligatory. Ibn Qudamah in "Al-Mughni" mentioned both opinions regarding usurped and stolen wealth: either there is no zakat on it because it has left his possession, or zakat is due on it because his ownership is complete. According to both opinions, he is not required to pay zakat before he takes possession of it.

Second: If the money remains in the possession of its owner at the time zakat becomes due, then full zakat is obligatory on it. Zakat is not waived simply because the state will take it in the future. Therefore, he must pay zakat on the entire amount if it reaches the nisab (definition) and a full year has passed over it.