Question
If the tenant has not paid rent for a long time and the bills are accumulating, can these amounts that we could not collect be deducted from the due zakat amount beforehand, and is the zakat on renting an apartment (2.5%) of the amount collected whenever any amount is collected?
Answer
I say, and with God's help: It is not permissible to deduct these debts from the tenant's zakat. Zakat can be given to him, and he can be asked to repay it directly. The zakat is not for the rent directly, but for the total amount at the time of calculating zakat, so that (2.5%) is paid. And God knows best.