What is the ruling on Zakat for money invested in a factory whose construction has not yet been completed, and how is the Zakat calculated for this factory once it becomes commercially operational or is leased?

Zakat (definition) must be paid on the withheld amount if it reaches the nisab (definition) (minimum threshold) and a hawl (one lunar year) passes over it, even if it is allocated for personal needs, due to the generality of the Prophet’s (peace be upon him) saying.

As for the factory, zakat is not obligatory on its value, nor on the value of its equipment and machinery prepared for use. Rather, zakat is obligatory on its profits, raw materials under manufacturing, and finished goods prepared for sale, or on its rent if it is leased out and its rent reaches the nisab and a hawl passes over it.