I say, and with God's success: It is not permissible to give zakat to a dhimmi; for Ibn Abbas, may Allah be pleased with them, said that the Prophet (peace be upon him) told Mu'adh: “Inform them that Allah has made it obligatory upon them to take a charity from their rich and give it to their poor” in Sahih al-Bukhari 4: 1580, so it is restricted to the poor of the Muslims, and Allah knows best.