Federal Law No. (5) of 2018 on WAQF (Endowment)
Federal Law No. (5) of 2018
The federal Waqf law regulates the creation, validity, registration, administration, investment, supervision, amendment and termination of endowments in the UAE, including family, charitable and joint Waqf structures.
Overview
What this legislation covers
The federal Waqf law regulates the creation, validity, registration, administration, investment, supervision, amendment and termination of endowments in the UAE, including family, charitable and joint Waqf structures.
Who or what it applies to
- Settlors creating Waqf in the UAE.
- Trustees / Waqf administrators.
- Beneficiaries of family, charitable or joint Waqf.
- Competent federal and local endowment authorities.
- Courts and property-registration authorities dealing with Waqf assets.
Key points
Important points at a glance
Applies to Waqf existing when the law took effect and to Waqf created afterwards, subject to the law's scope.
Recognises family, charitable and joint Waqf, as well as permanent, temporary, individual and collective forms.
Sets capacity and ownership conditions for the Settlor and requirements for the endowed property.
Requires the Waqf purpose and beneficiaries to comply with the legal and Sharia framework.
Regulates the Waqf certificate/deed and the information needed to establish the endowment.
Provides rules for appointment, powers, duties, accountability and replacement of the Trustee.
Requires preservation of Waqf assets and use of income in accordance with the Settlor's valid conditions.
Regulates investment, development and substitution/replacement of Waqf assets under the legal controls.
Provides oversight roles for the competent authority and the courts.
Addresses family Waqf, beneficiary entitlements and cases where beneficiary descriptions or shares require interpretation.
Regulates amendment, merger, exchange, termination and disposition where legally permitted.
Contains accounting, record-keeping and supervision mechanisms.
Works alongside Federal Law No. (2) of 2024 establishing the General Authority of Islamic Affairs, Endowments and Zakat.
Current application also requires checking federal/local Waqf authority procedures and property-registration rules.
Practical explanation
Understanding the law
Purpose and practical effect
The federal Waqf law regulates the creation, validity, registration, administration, investment, supervision, amendment and termination of endowments in the UAE, including family, charitable and joint Waqf structures.
Who and what the law applies to
- Settlors creating Waqf in the UAE.
- Trustees / Waqf administrators.
- Beneficiaries of family, charitable or joint Waqf.
- Competent federal and local endowment authorities.
- Courts and property-registration authorities dealing with Waqf assets.
Important definitions
- Waqf: dedication of property or benefit for a legally recognised endowment purpose.
- Settlor: the person establishing the Waqf.
- Trustee: the person or entity entrusted with administration of the Waqf.
- Beneficiary: a person, category or charitable purpose entitled to Waqf income or benefit.
- Family Waqf: Waqf whose proceeds are designated for the Settlor, relatives or other identified persons.
- Charitable Waqf: Waqf directed to charitable purposes or specified charitable entities/projects.
- Joint Waqf: Waqf combining family and charitable purposes.
Main rights, duties and legal consequences
- Valid Settlor conditions are generally respected to the extent they comply with law and Sharia principles.
- Beneficiaries are entitled to distributions or benefits according to the valid Waqf terms.
- Trustees must preserve Waqf assets and act within the powers granted by the Waqf instrument and law.
- Competent authorities and courts may intervene where statutory supervision, interpretation or protection of the Waqf is required.
Practical compliance / procedure checklist
- Identify the intended Waqf type, purpose, duration and beneficiaries.
- Verify the Settlor's capacity and title/right over the proposed Waqf property.
- Prepare the Waqf instrument with clear administration, beneficiary and distribution rules.
- Complete registration/certification with the competent authority and any property registry.
- Appoint the Trustee and establish accounting, records and asset-protection controls.
- Obtain competent-authority/court approval for transactions requiring special approval, such as certain substitutions or structural changes.
- Review later institutional rules under the General Authority of Islamic Affairs, Endowments and Zakat and relevant local authority procedures.
Important dates and deadlines
- Issued: 3 May 2018.
- Effective: 16 May 2018.
- Specific filing, registration, accounting and approval periods depend on the Waqf transaction and competent-authority procedures.
- Property and court procedures may impose separate time limits.
Enforcement and legal exposure
The law uses administrative and judicial supervision to protect Waqf assets and ensure compliance with the Waqf instrument. Misuse, breach of trust, unlawful disposal or other misconduct may also engage civil, criminal or administrative liability under other UAE legislation.
Practical scenarios
- A family establishing a long-term Waqf should define beneficiaries and succession rules clearly to reduce later disputes.
- A Trustee considering sale or substitution of an endowed asset must verify whether special statutory and authority/court approval is required.
- A charity receiving Waqf income must ensure the use matches the dedicated purpose.
- A property-registry transaction involving a Waqf should be checked against both the federal Waqf law and Emirate-level registration rules.
Current-law interaction
No amendment to the principal 2018 Waqf law was identified in the official source reviewed. Institutional responsibility must now be read together with Federal Law No. (2) of 2024 and applicable local endowment regulations.
Research status
Legal-status and source verification for this package was carried out on 2026-09-07. UAE federal legislation often operates together with Cabinet resolutions, Executive Regulations, ministerial decisions, local Health/competent-authority rules and later amendments. The current official source should be rechecked before a live filing, licence application, clinical decision, enforcement step or court submission.
Practical notes
- Use the current official Arabic text for interpretation and application; the English package is a structured legal-information rendering.
- Verify the latest consolidated law, Executive Regulation, Cabinet/ministerial decisions and relevant Emirate-level rules immediately before case-specific reliance.
- Exact penalties, thresholds, exceptions, consent rules and procedural deadlines must be checked against the current article and implementing instrument.
- The supplied cover artwork is editorial artwork and does not constitute an official UAE Government publication or legal-status certificate.
Legislation text
Text and provisions
Official-text notice. This file is a comprehensive structured English legal-information rendering based on the sources listed in this package. It is not represented as the controlling verbatim English text. The official Arabic text prevails for interpretation and application. Exact offences, penalties, thresholds, exceptions, licences, consent requirements and deadlines must be checked against the current official article and implementing instrument.
Federal Law No. (5) of 2018 on WAQF (Endowment)
Verified legislative metadata
| Instrument | Federal Law No. (5) of 2018 |
|---|---|
| Issued | 2018-05-03 |
| Effective | 2018-05-16 |
| Status | Active / in force |
| Official Gazette | Official Gazette No. 630 |
| Official source | UAE legislation source |
Purpose and scope
The federal Waqf law regulates the creation, validity, registration, administration, investment, supervision, amendment and termination of endowments in the UAE, including family, charitable and joint Waqf structures.
Structured legislative map
Definitions and classifications
Defines Waqf concepts and the main categories of family, charitable, joint, permanent, temporary, individual and collective Waqf.
Settlor requirements
Regulates legal capacity, ownership of the property and restrictions designed to protect creditors and ensure a valid dedication.
Waqf property
Sets conditions for property capable of being endowed and the legal consequences of dedication.
Waqf certificate
Regulates the document establishing the endowment, its conditions, beneficiaries, duration and administration.
Beneficiaries
Provides rules for identifying beneficiaries, determining entitlements and handling beneficiary succession or uncertainty.
Trustee / administrator
Defines appointment, duties, powers, remuneration, conflicts, accountability and removal/replacement.
Management of assets
Requires preservation, maintenance and prudent management of endowed assets.
Investment and development
Allows investment and development within the purposes and safeguards of the Waqf and applicable law.
Replacement and exchange
Regulates substitution or exchange of Waqf assets where statutory conditions are satisfied.
Supervision
Allocates supervisory functions to the competent authority and judicial oversight to the courts where required.
Accounts and records
Requires records and financial accountability for Waqf administration.
Amendment and termination
Regulates when and how Waqf conditions, management arrangements or the Waqf itself may be changed or terminated.
Final provisions
Contains implementation, transitional and commencement rules.
Key statutory points
- Applies to Waqf existing when the law took effect and to Waqf created afterwards, subject to the law's scope.
- Recognises family, charitable and joint Waqf, as well as permanent, temporary, individual and collective forms.
- Sets capacity and ownership conditions for the Settlor and requirements for the endowed property.
- Requires the Waqf purpose and beneficiaries to comply with the legal and Sharia framework.
- Regulates the Waqf certificate/deed and the information needed to establish the endowment.
- Provides rules for appointment, powers, duties, accountability and replacement of the Trustee.
- Requires preservation of Waqf assets and use of income in accordance with the Settlor's valid conditions.
- Regulates investment, development and substitution/replacement of Waqf assets under the legal controls.
- Provides oversight roles for the competent authority and the courts.
- Addresses family Waqf, beneficiary entitlements and cases where beneficiary descriptions or shares require interpretation.
- Regulates amendment, merger, exchange, termination and disposition where legally permitted.
- Contains accounting, record-keeping and supervision mechanisms.
- Works alongside Federal Law No. (2) of 2024 establishing the General Authority of Islamic Affairs, Endowments and Zakat.
- Current application also requires checking federal/local Waqf authority procedures and property-registration rules.
Amendments and interaction with other legislation
No amendment to the principal 2018 Waqf law was identified in the official source reviewed. Institutional responsibility must now be read together with Federal Law No. (2) of 2024 and applicable local endowment regulations.
Legal-reading rule
This package is designed for website publication, internal research and client-facing orientation. It maps the law's operative subject matter and current regulatory context, but a paraphrase cannot replace the statutory wording. Where the outcome depends on a defined term, licence category, medical condition, consent requirement, penalty, exception, transition rule or deadline, open the current Arabic article and the relevant Executive Regulation or competent-authority decision before relying on it.
Verification
Official source & references
Official legislation sourcehttps://uaelegislation.gov.ae/en/legislations/1237Open ↗Official Gazette: Official Gazette No. 630
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.