Is Zakat obligatory on the 122,000 EGP remaining in the bank, given the existence of a debt of 90,000 EGP and no fixed income to repay it, knowing that I own a private car for personal use and a plot of land offered for sale that has not yet been sold?

Debt is deducted from the Zakatable wealth, unless the payer of Zakat has other surplus funds beyond his needs, in which case these funds are used to offset the debt, and the remaining wealth is subject to Zakat.

So, if you have 122,000 and owe 90,000, the 32,000 exceeding the debt is subject to Zakat if it meets the Zakat conditions.

As for the remaining 90,000 of the balance, non-Zakatable assets that are surplus to your basic needs are used to offset it. If these assets are equal to or greater than the debt, the entire amount is subject to Zakat. If they are less, then what remains after deducting the portion of the debt that has no offset is subject to Zakat.

Land offered for sale: If it was purchased with the intention of selling for profit, it is considered a trade commodity and is subject to Zakat under its conditions. Otherwise, there is no Zakat on it, and it can be used to offset debt if it is surplus to your housing needs.

A private car used for personal transportation is not counted against debt because it is not surplus to basic needs.