In the Name of Allah, Most Gracious, Most Merciful.
All praise and thanks are due to Allah, and peace and blessings be upon His Messenger.
In this fatwa:
The late prominent Saudi Muslim scholar, Sheikh Ibn `Uthaymeen, stated:
The correct view is that there is no zakah on honey, because that was not narrated from the Messenger (peace be upon him). Rather it was narrated that Umar (may Allah be pleased with him) guarded the places where bees lived and took one-tenth from the beekeepers in return.
Based on this, no zakah in due on honey, but if a person gives it voluntarily, that is good, and it may be a cause of his bees increasing in number and producing more honey.
But is not an obligatory duty, such that a person would be sinning if he does not give it, because there is no evidence to that effect. (Fatawa al-Zakah, p. 87)
The Standing Committee stated:
No zakah is due on honey that is produced by bees, rather zakah is due on its value if it is prepared for sale and one year has passed, and its value reaches the minimum threshold (nisab), in which case one-quarter of one-tenth is due. (Fatawa al-Lajnah al-Da’imah, 9/266)
Almighty Allah knows best.