Are expenses such as transportation, harvesting wages, and selling costs deducted from the zakat on date palms?

The expenses incurred by the farmer on his crops are not deducted from the Zakat (definition). It is obligatory to give one-tenth of the crop or fruit if the irrigation is without cost, and half of one-tenth if the irrigation is with cost. This is because the expenses necessary for the fruit until the time of harvest are the responsibility of the owner. Zakat on grains and fruits is due when they reach the nisab (definition), regardless of the expenses. The obligatory amount is half of one-tenth if irrigated by machinery, and one-tenth if irrigated without cost. Zakat is also due before deducting the wages of laborers spent on marketing the crop.