You must pay Zakah on the land which has been in your possession for a year. You have to determine the value of the land at the end of the year and pay one-quarter of ten percent. If you do not have cash to pay the Zakah on trade goods, then it becomes a debt that you owe and must be paid whenever possible.

Zakah is due on the products that are ready for market, and also on the raw materials because they were bought with the intention of processing them and trading in them. Zakah must be paid on gold, silver and cash, and also on trade goods, livestock and anything extracted from the ground. Zakah must also be paid on the balances in the bank. Zakah must also be paid on debts that are owed to you by others.

If you develop computer apps and software programs and offer them for sale and they reach the nisab, then you must work out their value based on the current market value and give 2.5% as the due zakah. If the program is not for sale; rather the one who wants it may use it in return for a payment, whilst ownership remains in the hands of the producer, then that is not subject to zakat on trade goods.