How is zakat paid on palm trees that bear little fruit or none at all, and whose annual income does not exceed four months' wages for a worker?

Zakat on date fruits becomes obligatory when their ripeness becomes apparent, provided they reach the nisab. The nisab is estimated at five awsuq (equivalent to 300 sa's), and a sa' is four handfuls of a moderately built man's hands or what can hold 3 kilograms of good wheat.

If the fruits are irrigated without cost (by rain or springs), then one-tenth (al-ushr) is due on them. If they are irrigated with cost (by machinery), then half of one-tenth (nisf al-ushr) is due on them. Workers' wages and irrigation costs are not deducted from the Zakat.