Ushr is the zakat due on agricultural produce — grains, fruits, and crops — and it works differently from zakat on money or trade goods: it is paid at harvest, with no requirement to wait a full year, once the yield reaches a nisab of roughly 653 kilograms (five wasq) of the staple crop. The rate depends on how the land was watered: the Prophet ﷺ taught that land irrigated naturally by rain, rivers, or springs owes one-tenth (10%) of the harvest, while land irrigated by artificial means requiring labor or expense, such as pumps or wells, owes one-twentieth (5%), reflecting the lesser natural blessing and greater human cost involved. The Quran likewise instructs believers to give the produce's due on the day of harvest. Most classical scholars restrict ushr's fixed nisab requirement to staple, storable foods; the Hanafi school takes a broader view that ushr applies to nearly all crops grown for profit regardless of quantity, though contemporary scholars often note this is a minority position. Modern commercial farms sometimes apply standard trade-goods zakat rules instead if produce is processed and held as stock for sale.
Q&A · Zakat
What is ushr, and how is zakat calculated on farm produce?
References
Sahih al-Bukhari 14836:141
Informational, not a personal fatwa. Consult a qualified scholar for rulings on your situation.