Federal Law No. (4) of 2025 Regarding the National Zakat Platform
Federal Law No. (4) of 2025
The Law creates a national legal framework for receiving, collecting, managing and distributing Zakat through the National Zakat Platform and authorised entities. It regulates permits, the unified system, overseas distribution, in-kind Zakat, surplus investment, confidentiality, oversight, enforcement and penalties.
Overview
What this legislation covers
The Law creates a national legal framework for receiving, collecting, managing and distributing Zakat through the National Zakat Platform and authorised entities. It regulates permits, the unified system, overseas distribution, in-kind Zakat, surplus investment, confidentiality, oversight, enforcement and penalties.
Who or what it applies to
- General Authority of Islamic Affairs, Endowments, and Zakat and competent local Zakat authorities.
- Entities authorised to receive, collect or distribute Zakat.
- Persons donating or applying to receive Zakat through the regulated system.
- Board members, managers and employees of authorised entities where specified.
Key points
Important points at a glance
Establishes the National Zakat Platform and a unified Zakat system.
Regulates receipt, collection and distribution of Zakat.
Requires permits for authorised entities under the statutory framework.
Provides a one-year permit term with renewal subject to applicable conditions.
Requires authorised entities to meet governance, reporting and information obligations.
Regulates distribution outside the UAE and in-kind Zakat.
Allows investment of surplus Zakat funds subject to safeguards.
Regulates lawful administrative shares/deductions.
Provides confidentiality, oversight and accountability requirements.
Creates judicial-enforcement powers and penalties for unauthorised collection, misuse and false information.
Requires status regularisation within the statutory transition period.
Practical explanation
Understanding the law
Purpose and legislative background
The Law creates a national governance and technology framework for Zakat, linking the federal Authority, competent local authorities and authorised entities through a National Zakat Platform and unified system. Its objective is not merely technological; it regulates who may collect and distribute Zakat, how funds are handled, how data is protected and how accountability is enforced.
Scope and who it applies to
The framework applies to the Authority, competent local Zakat authorities, authorised entities and persons participating in the receiving, collection, administration or distribution of Zakat within the statutory scope. It also establishes obligations relevant to applicants and beneficiaries where eligibility data and distributions are involved.
Key definitions
Article 1 contains the terms needed to distinguish the federal Authority, competent local authority, authorised entity, permit, platform, unified system and relevant Zakat operations. These definitions matter because not every charitable or welfare collection is automatically a permitted Zakat activity.
Main rights and obligations
- Obtain and renew the required permit before carrying on regulated Zakat collection/distribution activity.
- Use the National Zakat Platform and unified system as required.
- Notify prescribed changes within the statutory 30-day period.
- Apply documented eligibility and distribution controls.
- Protect confidential information and disclose it only as lawfully permitted.
- Maintain governance and accountability records supporting oversight.
Procedures and compliance
An authorised entity should maintain permit records, approved user roles, segregation of Zakat funds, beneficiary eligibility evidence, distribution records, controls for in-kind Zakat and overseas distributions, and audit trails for any investment of surplus. Platform and system requirements should be implemented through the current Executive Decisions.
Deadlines and time limits
The Law was issued on 13 October 2025 and, under Article 29, entered into force three months after publication; the official UAE legislation metadata gives 14 January 2026. A permit is valid for one year. Article 7 contains a 30-day notification rule for specified changes. Article 26 requires status regularisation within a period not exceeding one year from entry into force, subject to the statutory extension mechanism.
Enforcement, violations and penalties
The penalty chapter covers unauthorised Zakat collection or distribution, specified breaches by authorised entities, distribution to non-eligible categories, and false or forged data used to obtain Zakat funds. Permit suspension/revocation and judicial-enforcement powers supplement the criminal/financial sanctions. Exact sanction amounts should be checked in the official articles when preparing enforcement-facing guidance.
Practical scenarios
- A charitable entity wants to launch a Zakat campaign and first determines whether it requires an authorisation under Article 6.
- An authorised entity changes a key registered detail and checks the 30-day notification obligation.
- An authorised entity proposes investing a temporary surplus and reviews the statutory safeguards before doing so.
- A donor requests overseas distribution and the entity checks Article 9 and current implementing controls.
Amendments and related legislation
The Law sits alongside Federal Law No. 3 of 2021 on donations, Federal Decree by Law No. 50 of 2023 on public welfare associations, Federal Law No. 2 of 2024 on the General Authority of Islamic Affairs, Endowments and Zakat, and Federal Law No. 3 of 2024 on the UAE Council for Fatwa. No later amendment to Federal Law No. 4 of 2025 was identified in this verification pass.
What businesses and individuals should check
- Current permit status and permitted activities.
- Platform/system registration and access controls.
- Beneficiary-eligibility verification.
- Rules for overseas distributions and in-kind Zakat.
- Permitted deductions and treatment of surplus funds.
- Transition deadline and any Cabinet extension.
When professional interpretation may be useful
Interpretation may be useful where a charitable activity overlaps with Zakat collection, where several emirates are involved, for complex overseas distributions, disputed beneficiary eligibility, investment of surplus Zakat funds, or an enforcement/permit decision.
Practical notes
- An entity should not collect or distribute Zakat unless its activity is within the permit framework.
- Authorised entities should document eligibility, distributions, deductions, investments and reporting to support oversight.
- The statutory effective date should be taken from the official portal and Article 29; conflicting secondary metadata should not be relied on.
Legislation text
Text and provisions
Source and language note: This file is a structured English rendering prepared for informational use from the legislation published through official UAE sources. It is not presented as the authoritative statutory text. For interpretation and application, the original Arabic legislation published by the UAE authorities controls; if there is any conflict, the Arabic text prevails.
The rendering below covers every numbered article identified in the verified legislative structure. It is designed for navigation and legal-information use; exact statutory wording, schedules, tables, monetary thresholds and exceptions must be checked against the linked official source.
Legislative structure and article-by-article rendering
Article (1) — Definitions
This article regulates definitions within the statutory framework. The official text should be consulted for the precise conditions, exceptions, powers, procedural steps, thresholds and legal consequences attached to this subject.
Article (2) — Objectives
States the objectives of creating a coordinated national framework for the receipt, collection, management and distribution of Zakat through authorised channels and systems.
Article (3) — Scope
Defines the scope of application, including the entities, activities and Zakat operations brought within the Law.
Article (4) — Receiving, Collecting and Distributing Zakat
Regulates the receiving, collection and distribution of Zakat and restricts these activities to the legally permitted framework.
Article (5) — National Zakat Platform
Establishes the National Zakat Platform as the statutory national platform for the functions and data flows specified by the Law.
Article (6) — Permit Conditions and Controls
Establishes permit conditions and controls; permits are valid for one year and are renewable under the Law and applicable procedures.
Article (7) — Obligations of the Authorised Entity
Sets obligations on authorised entities, including governance and information duties; changes falling within the statutory notification rule must be reported within 30 days.
Article (8) — Unified Zakat System
Provides for a unified Zakat system supporting national administration and coordination.
Article (9) — Distribution Outside the State
Regulates distribution of Zakat outside the UAE subject to the statutory approvals and controls.
Article (10) — In-Kind Zakat
Regulates receipt, valuation, handling or distribution of in-kind Zakat within the prescribed framework.
Article (11) — Investment of Surplus Zakat Funds
Regulates investment of surplus Zakat funds under the conditions and safeguards stated by the Law.
Article (12) — Legitimate Share for the Authorised Entity and Competent Authority
Regulates the lawful share/deductions for authorised entities and competent authorities. The aggregate deductions are capped by the statutory rule, with the official article setting the precise percentages and conditions.
Article (13) — Confidentiality
Protects confidentiality of information and data obtained through the Zakat framework subject to lawful disclosure rules.
Article (14) — Oversight and Accountability
Establishes oversight and accountability requirements for entities and operations under the Law.
Article (15) — Exemptions
Provides exemptions in the circumstances identified by the Law.
Article (16) — Judicial Enforcement
Allows designated employees to exercise judicial-enforcement powers for detecting violations.
Article (17) — Penalties
Introduces the penalty chapter and general penalty framework.
Article (18) — Unauthorised Collection or Distribution
Penalises collecting or distributing Zakat without the required legal authorisation; the article includes custodial and/or monetary sanctions and restitution consequences.
Article (19) — Violations by an Authorised Entity
Sets monetary penalties for specified violations committed by authorised entities.
Article (20) — Disbursement to Non-Eligible Categories
Penalises disbursing Zakat to persons or categories that are not eligible under the statutory framework.
Article (21) — False or Forged Data to Obtain Zakat Funds
Penalises specified use of false, forged or misleading data or documents to obtain Zakat funds.
Article (22) — Liability of Board Members, Managers and Employees
Addresses responsibility of board members, managers and employees in the circumstances specified by the Law.
Article (23) — Revocation or Suspension of Permit
Allows suspension or revocation of a permit in the cases and procedures stated by the Law.
Article (24) — General Provisions
This article regulates general provisions within the statutory framework. The official text should be consulted for the precise conditions, exceptions, powers, procedural steps, thresholds and legal consequences attached to this subject.
Article (25) — Final Provisions
This article regulates final provisions within the statutory framework. The official text should be consulted for the precise conditions, exceptions, powers, procedural steps, thresholds and legal consequences attached to this subject.
Article (26) — Regularisation of Status
Requires existing affected persons/entities to regularise their position within a period not exceeding one year from entry into force, subject to any Cabinet extension authorised by the Law.
Article (27) — Executive Decisions
Provides for executive decisions necessary to implement the Law.
Article (28) — Repeals
Repeals conflicting or superseded provisions as specified.
Article (29) — Publication and Entry into Force
Requires publication in the Official Gazette and provides that the Law enters into force three months after publication.
Verification
Official source & references
Official legislation sourcehttps://uaelegislation.gov.ae/en/legislations/3498Open ↗This page is a research and educational resource. Legislation can be amended, repealed, supplemented by regulations or interpreted by courts and authorities. Obtain advice before relying on it for a live matter.