Ruling of Zakaah on debts, bank balance, goods, gold, silver, cash, building, machinery, land, livestock...

 Zakaah must be paid on gold, silver and cash, and also on trade goods, livestock and anything extracted from the ground. It is not paid on buildings, machinery and land, unless they are intended for sale.

Zakaah must also be paid on the balances in the bank. So you should look at what is in the bank accounts when one Hijri year has passed, then give zakaah on that.

Zakaah must also be paid on debts that are owed to you by others, if they acknowledge those debts and agree to pay them, meaning that they do not deny them and are not in financial difficulty.

For more information visit:https://islamqa.info/en/answers/125918/zakaah-is-due-on-factory-products-and-on-raw-materials-intended-for-manufacturing