What is the ruling for deducting family and essential living expenses from the zakat due?

It is established in Islamic law that zakat is obligatory upon every Muslim whose wealth reaches the nisab (minimum amount of wealth that necessitates zakat), provided the zakat-payable wealth exceeds one’s essential needs and those of one’s dependents and that a full lunar year has passed over its possession. When these conditions are met, zakat becomes due at the rate of 2.5%. Essential living expenses are to be deducted from one’s wealth (capital), not from the zakat amount itself, as that is the right share of the poor.

And Allah Almighty knows best.