She has money to furnish the marital home – is zakaah due on it?
Yes, you have to pay zakaah on this money each year, because zakaah is obligatory on money subject to two conditions:
1-That it reaches the nisaab (minimum threshold at which zakaah becomes due)
2-That one full year has passed since acquiring the money
If these two conditions are met, then you have to pay zakaah on the money, at a rate of one-quarter of one-tenth, i.e., 2.5%.
The Standing Committee was asked (9/269):
A man has money and one hijri year has passed since he acquired it, but he saved it in order to get married. Does he have to pay zakaah on it?
He has to pay zakaah on it because it is included in the general meaning of the evidence which indicates that zakaah is obligatory. The fact that he wants to use it to get married does not mean that the obligation to pay zakaah on it is waived.
Shaykh Ibn ‘Uthaymeen was asked about a man who kept some money to buy a house, and one hijri year had passed – does he have to pay zakaah on it?
Yes, he has to pay zakaah on it, because zakaah is due on money no matter what it is, even if a person prepared it to pay zakaah or to buy a house or food; so long as a year has passed and the amount of money reaches the nisaab, then zakaah is due on it.
Fataawa al-Zakaah (174).