"How is Zakat calculated on land prepared for trade if its prices change during the year? "

"Zakat is obligatory on merchandise for trade, and what is considered for its zakat is the end of the year (hawl). If its price changes, whether increasing or decreasing, during the year, then what matters is what it is worth at the completion of the year, because that is the time of obligation. The merchandise is valued at the completion of the year according to its value at the time the zakat becomes obligatory, and what it was purchased for is not considered. Lands, houses, and shops prepared for sale are subject to zakat based on their value each year at the completion of the year, if their owner is firmly resolved to sell them.

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