Zakat on Farmland and Crops (Ushr)

Short answer: The land's value carries no zakat (unless held for resale trade). Zakat is on the crop, due on harvest day with no hawl: 10% (ushr) if watered by rain/natural sources, 5% (half-ushr) if irrigated at cost. Nisab: five wasq ≈ 612–653 kg (depending on the saʿ estimate); below that nothing is obligatory. Details: Storable, measurable crops like paddy, wheat, dates and raisins are agreed to carry ushr. Two harvests a year are reckoned separately. In sharecropping, each party pays ushr on their own share. If the land is rented out for cash, the owner zakat-counts the rent as money while the farmer owes ushr on the crop. Evidence: Quran 6:141 ('give its due on the day of harvest'); Quran 2:267; Sahih al-Bukhari 1483 (ushr and half-ushr); Sahih al-Bukhari 1405 and Sahih Muslim 979 (five-wasq nisab). For complex individual cases, consult a qualified scholar.