How is the Zakat calculated for olive oil produced from a farm that began production this year, and are the costs of cultivation, production, harvesting, and pressing deducted from the Zakat-eligible amount?

Zakat (definition) is obligatory on olives if their yield reaches the nisab (definition), which is five awsuq (300 prophetic sa's). One-tenth of it must be given if it was irrigated without cost, and one-half of one-tenth if it was irrigated with cost. It is permissible to give Zakat in the form of oil or olives. Harvesting expenses and cultivation costs are not deducted from the Zakat; rather, the entire yield is subject to Zakat.