Praise be to Allah, and may Allah’s peace and blessings be upon the Messenger of Allah, his family and his companions. Wa alaikum assalam wa rahmatullahi wa barakatuh. As to what follows: In response to your question, we say: There is no Zakat due on land except if it is for sale. However, if the owner of the land does not know whether he will invest on it by building on it, sell it or he will keep it, then this type of land does not take the ruling of commodities that are of sale, because the intention for sale in such commodities should be specific and clear.   Zakat is compulsory on land if it is possessed with the intention to sell it. The majority of the scholars are of the opinion that the intention at the time of ownership is considered for Zakat purposes.