What is the amount of zakat due upon my friend who owns a property that he leases annually for 15,000 riyals, a plot of land valued at 16,000 riyals, has a bank debt of 30,000 riyals, and whose salary is no less than 100,000 riyals but he does not save?

Zakat is obligatory on real estate rent if it reaches the nisab (threshold) and a hawl (full lunar year) passes over it, calculated from the contract date. If the friend received the rent at the end of the year, he owes Zakat on it (2.5%). However, if he received it in advance and spent it before the end of the hawl, then no Zakat is due on it.

If owned land is intended for trade, Zakat is obligatory on its value at the end of the hawl (2.5%). But if it is not for trade, such as for building or leasing, then no Zakat is due on it.

Zakat is obligatory on monthly salaries for whatever portion is saved and a hawl passes over it. If nothing is saved from it, then no Zakat is due.

Debt does not affect Zakat; therefore, Zakat is obligatory on all zakatable wealth at the end of the hawl without deducting the debt.