Q: Is zakat due on an amount of money I only came to possess 11 days before my zakat anniversary, and which is going to be used to buy a house (and therefore not “surplus” wealth)?
الجواب حامدا ومصليا ومنه الصدق والصواب
A: Once one becomes owner of the nisab one’s lunar year commences. Any money received within this lunar year, even if it is on the day before one’s zakat anniversary, is zakatable. Any money that leaves one’s ownership within this lunar year, even if it is on the day before one’s zakat anniversary, is no longer zakatable. Thus in your situation, as your zakat anniversary was 1st Ramadhaan 2013 any money received before the 1st of Ramadhaan, even if it is only eleven days before the anniversary, becomes zakatable with the rest of your zakatable assets. On 1st Ramadhaan 2014 the balance is again zakatable less the zakat that was payable on 1st Ramadhaan 20013.