Praise be to Allah, the Lord of the Worlds.
Zakah isn`t due on honey because it isn`t considered a sustenance, and this is the view of the Maliki and Shafie schools of thought, because, according to them, Zakah pertains to foods, such as wheat, rice, lentils, and barley, in addition to fruits, such as raisins and dried dates. This is unless the honey in question is set for sale. If so, then it is liable for the Zakah on tradable goods.
Anawawi said: "Our (Shafie) correct view is that there is no Zakah on honey, and this is also the view of Malik. {Al-Majmou`}. They have based this view on the saying of Imam Al-Bukhari: "There is no valid evidence that there is Zakah on honey."{Al-Elal Al-Kabeer, pp.102, 175}. Another evidence on this is that, according to Ibn Al-Monther, "
There is no well-authenticated tradition that there is Zakah on honey." {Fateh Al-Bari by Ibn Hajar, vol.3/pp.348}. Similar to milk, honey is a liquid, and by analogy to milk, there is no Zakah on honey. If a person gives some of it voluntarily, then it is good and Allah the Almighty will reward him for that for He the Exalted Said (What means): "Whatsoever good ye send before you for your souls, ye will find it with Allah, better and greater in the recompense." {Al-Muzzammil, 20}.
However, if the honey in question is set for sale, then it is liable for the Zakah of tradable goods when it reaches Nissab (Value of 85 grams of 24-carat gold), and one full lunar year elapses over the beginning of the production and offering it for sale. And Allah the Almighty Knows Best.