Zakaat on goods in business complexes, showrooms, etc.
Almighty Allah says in the Holy Quran:
O believers! Spend (in the way of Allah) of your lawful and clean earnings and of that which We bring forth for you from the earth. And do not intend to spend (in the cause of Allah) from that which is unclean, for (if the same is given to you,) you yourselves would never accept it without closing your eyes to it. And you must know that Allah is certainly All-Sufficient, Worthy of All Praise. Surah Baqarah (2:267)
The Holy Prophet (Sallallahu alaihi wa sallam) has ordered us to give Zakaat of trade goods:
Translation: It is narrated on the authority of Hadhrat Samurah bin Jundub (May Allah be well pleased with him) that the Holy Prophet (Sallallahu alaihi wa sallam) ordered us to give Zakaat of those goods which we prepared for trade. (Sunan Abu Dawood, Hadith No. 1564)
The aforementioned verse of the Holy Quran and the Hadith show us that there is Zakaat on trade goods. Zakaat is Compulsory on goods only when they are bought for trade. If any person has trade goods along with gold/silver or just trade goods whose market value meets the prescribed criterion of Zakaat and on which 1 year has passed, then Zakaat is Compulsory on it. The goods in the showrooms are obviously for trade purposes. Thus, all those goods which are for selling like clothes, vehicles, houses, etc. are trade goods and Zakaat is Compulsory on them.
As mentioned in Fatawa A’alamgiri, Vol. 1, Pg. No. 179.
If the value of the trade goods was already meeting the prescribed criterion of Zakaat at the beginning of the year, then any increase in the course of the year, if it remains, will be included in calculation of Zakaat and the value at the end of the year will be considered in calculation of Zakaat.
As mentioned in Fatawa A’alamgiri, Vol. 1, Pg. No. 175/179.