Is zakat obligatory on a building prepared for sale and marketing in stages, with the intention of building another building from its price?

A building prepared for rent is subject to zakat from its rent, not from the building itself, if the rent reaches the nisab and a year has passed over it. However, if the owner's intention changes to trading it, then it is subject to the zakat of trade goods. The year is calculated from the time the intention changed. This is the view of some scholars and was preferred by Sheikh Ibn Uthaymeen, contrary to the view of the majority who stipulate that one must own the commodity with the intention of trading from the beginning.

So, if the sale is for a purpose other than trade, such as moving to a better location, then there is no zakat on it.