When is a machine zakatable and when is it not? Is a shop considered a machine? Is it permissible to lease it for a percentage?

For Zakat to be obligatory, a full year must have passed (hawl), and the wealth must reach the nisab either by itself or by joining with other wealth of the same type. Trade goods are considered of the same type as money. The machine itself is not subject to Zakat; rather, its output is subject to Zakat if a full year passes on it and it reaches the nisab.