Dr. Monzer Kahf, a prominent economist and counselor, states: “Products of the honey industry that are sold for consumption are like honey subject to Zakah at the rate of 10%, if your bees use natural flowers most of the year; but if you use bee food and other materials that you buy, you may apply the rule of 5% of the total output or 10% of the net profit.
Byproducts of the honey industry that are sold to honey producers such as queens are not subject to Zakah unless this makes a good proportion of your business, to the extent that you can fairly describe your business as ‘queen and honey producer’. This is because in selling products used for producing honey, pollen, etc., you are selling assets (goods to produce the goods of your industry) that you otherwise use for your own trade. These are not Zakatable.
If your industry is queen production, or any other producer’s goods production, then your output or net profit is subject to Zakah. Like a car producer and a rent car company. The producer has to pay Zakah on the cars it produces, while the rent car company does not have to pay Zakah on cars it sells occasionally.”