No zakaah is due if one ceased to own the nisaab (minimum threshold) before the year was complete

There is no zakah on birds

There is no zakah on horses and donkeys if they are not for trade

Animals on which zakah is due

There is no zakaah on an’aam animals unless they grazed for the whole year or most of it

There is no zakah on an’aam animals unless they graze on pasture with no expenditure on their food