Two brothers inherited land (two residential plots and one commercial plot - for building shop) after there father died. It took them few years to transfer land to their name. There is nothing build on them, they have to pay non utilization fees. All three plots are in Pakistan. They plan to keep these plot for sometime and then most likely sell them (one of them may build a house on one of the). They can use this money for building there home somewhere else or talking care of other needs (like education for their children) and anything else that may be required at that point in time.

a. Do they have to pay Zakat on the plots ?

b. If Zakat is required than when should they start calculating zakat, at time their father died or the time plots were transfered to there name (since before transfer they were not able to sell) ?

c. If they have to pay Zakat, how to calculate Zakat (is it 2.5 % of total value ?) and, if they do not have enough money, should they sell plot to pay Zakat ?

1- They have to pay Zakat on the plot starting the date where the plots were transferred to them.

2- If the intention is to build a house on the same plot to live not to rent then no Zakat is required while in any other usage Zakah is required.

3- Zakah is 2.5 % annually based on the market value.

4- In case of not having enough money, they do not have to sell the plot to pay. However, they have to pay as soon as they can.

Allah knows best.