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After one lunar year, on that due-date, one sees if one has nisab . If so, zakat is due on all of oneโs monetary assets (cash, gold, silver, trade goods, etc.). If one does not have nisab, then no zakat is due.
For each subsequent year, on that due-date, as long as one has nisab, one pays zakat on all of oneโs monetary assets: whether saved from the previous year or acquired since.
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Those who spend their wealth in charity day and night, secretly and openlyโtheir reward is with their Lord, and there will be no fear for them, nor will they grieve.”
– The Holy Quran 2:274
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