1. Is zakah due on the hospital building and equipment if they are kept for use and not for sale?
- No, zakah is not due on buildings and equipment kept for use. (correct answer)
- Yes, zakah is due on their full market value every year.
- Yes, but only before construction is completed.
- No zakah is due on anything connected to the project.
Why
A hospital building, devices, and equipment that are kept for use are not subject to zakah. But zakah may be due on remaining construction cash after a full Hijri year, on items prepared for sale such as medicines, and on income remaining after the hospital begins operating.