Is zakat due on tools, equipment, and materials used for personal needs?

Tools, equipment, machinery, and materials necessary for practicing a craft or profession are considered essential needs. Therefore, zakat does not have to be paid on them. However, if tools, equipment, materials, or machinery are produced or bought and sold for trade rather than for personal use in one’s profession, then zakat must be paid on them. (Zeylaî, Tebyîn, 1/253; el-Fetâva’l-Hindiyye, 1/172)

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu