He has a pharmacy and one full year has passed since he acquired it; how should he pay zakaah on it?
Question

                My brother owns a pharmacy and one year has passed. Is zakaah due on the medicines and other necessities in the pharmacy?.
Praise be to Allah.
      Zakaah is due on trade goods, subject to two conditions: 

    1.That the minimum threshold 
    (nisaab) has been reached;

    2.That one full year has passed 
    since it was acquired, because the Prophet (blessings and peace of Allah be 
    upon him) said: “There is no zakaah on wealth until one year has passed 
    (since it was acquired).” Narrated by al-Tirmidhi (632) and Ibn Maajah 
    (1792); classed as saheeh by al-Albaani (may Allah have mercy on him).

    Zakaah on trade goods must be paid on everything that is 
    prepared for sale and dealing. That includes the medicines in the pharmacy 
    and all other necessities that are sold there. As for things that are not 
    for sale, no zakaah is due on them, such as furnishings, equipment (e.g. air 
    conditioners and computers) and so on. 

    For more information please see the answer to question no.
    50726. 

    Based on that, your brother has to evaluate the items that 
    are sold in the pharmacy when one year has passed since he acquired the 
    wealth with which he bought them, at the end of the year. Then he should add 
    to that the profits made by the pharmacy that he still has, then he should 
    pay zakaah on the total amount, at a rate of 2.5%. 

    It should be noted that the year in the case of trade goods 
    starts from the time one took possession of the money with which those goods 
    were bought, not from the date they were bought. For more information on 
    that please see the answer to question no.
    32715. 

    And Allah knows best.