Federal Law No. (4) of 2025 Regarding the National Zakat Platform
Federal Law No. (4) of 2025
The National Zakat Platform Law establishes a unified federal digital framework for receiving, collecting, managing, documenting and distributing Zakat in the UAE, including permits for authorised entities, national data registration, beneficiary controls, auditing, confidentiality, enforcement and penalties.
Overview
What this legislation covers
The National Zakat Platform Law establishes a unified federal digital framework for receiving, collecting, managing, documenting and distributing Zakat in the UAE, including permits for authorised entities, national data registration, beneficiary controls, auditing, confidentiality, enforcement and penalties.
Who or what it applies to
- Legal persons and public-welfare/charitable entities that receive, collect or distribute Zakat.
- Natural persons to the extent they collect or receive Zakat for distribution under permitted controls.
- The General Authority of Islamic Affairs, Endowments, and Zakat and competent local Zakat authorities.
- Banks and financial institutions interacting with dedicated Zakat accounts and authorised entities.
- Beneficiaries and persons applying for Zakat within the platform's eligibility framework.
Key points
Important points at a glance
Contains 29 articles.
Applies to Zakat receipt, collection and distribution throughout the UAE, including free zones, subject to statutory exemptions.
Creates the National Zakat Platform at the General Authority of Islamic Affairs, Endowments, and Zakat.
Legal persons need a Permit to receive, collect or distribute Zakat.
Permits are valid for one year and renewable for similar periods.
Authorised entities must register on the platform and comply with beneficiary verification, sanctions screening, documentation and electronic-accounting obligations.
Material changes to an authorised entity's legal form, ownership and related status must be notified within 30 days.
Overseas distribution is generally prohibited except approved exceptional humanitarian cases.
The law permits controlled investment of surplus Zakat funds under strict Shari’ah and legal safeguards.
Combined deductions for competent-authority administration and authorised-entity support expenses may not exceed 12.5%.
Platform data is confidential.
The law contains significant criminal fines and imprisonment provisions for unauthorised collection, misuse and fraud.
Existing Zakat entities have a one-year regularisation period from entry into force, subject to Cabinet extension.
Issued on 13 October 2025, published in Official Gazette No. 809 on 14 October 2025, and effective three months later on 14 January 2026.
Practical explanation
Understanding the law
Purpose and legislative background
The law centralises and standardises Zakat governance while preserving Shari’ah requirements, creating a national digital record, imposing permit and audit controls and protecting Zakat funds from diversion, misuse and opaque administration.
Scope and who it applies to
- Legal persons and public-welfare/charitable entities that receive, collect or distribute Zakat.
- Natural persons to the extent they collect or receive Zakat for distribution under permitted controls.
- The General Authority of Islamic Affairs, Endowments, and Zakat and competent local Zakat authorities.
- Banks and financial institutions interacting with dedicated Zakat accounts and authorised entities.
- Beneficiaries and persons applying for Zakat within the platform's eligibility framework.
Key definitions
- National Zakat Platform: the unified digital platform established at the Authority under Article 5.
- Permit: the approval allowing an Establishment to receive, collect or distribute Zakat.
- Authorized Entity: an Establishment holding the Permit.
- Eligible Categories: persons entitled to receive Zakat under Shari’ah-compliant criteria approved by the Competent Authority.
- Zakat Declarations: reports containing detailed data on Zakat received, collected and distributed.
Main rights and obligations
- Authorised entities may conduct regulated Zakat activity only within their permit and the law.
- Beneficiaries are screened and assessed under eligibility and sanctions controls before disbursement.
- Competent authorities may supervise, audit, license, suspend/revoke permits and detect violations.
- Zakat funds and data must be separately accounted for and protected from unauthorised disclosure or use.
Procedures and compliance
- Confirm whether the person/entity is within the law's scope or an authorised exemption.
- For a legal entity, obtain the Zakat Permit and open the required dedicated national-bank account.
- Register on the National Zakat Platform and implement required data, accounting and beneficiary-verification workflows.
- Document receipt, collection, allocation and disbursement on the platform.
- Use the approved process for overseas distribution or surplus investment before taking either action.
- Submit audited annual closing accounts and preserve electronic records for the required period.
Deadlines and time limits
- Issued: 13 October 2025.
- Official Gazette publication: 14 October 2025, No. 809.
- Effective: 14 January 2026 (three months after publication under Article 29).
- Permit term: one year, renewable.
- Article 7: notify specified legal-form/ownership changes within 30 days.
- Article 26: one year from entry into force for existing establishments to regularise status, subject to permitted Cabinet extension.
Enforcement, violations and penalties
The law combines judicial-enforcement powers, permit suspension/revocation, criminal fines and imprisonment. Key offence provisions include Articles 18–22. Exact liability depends on the statutory elements, the actor's role and the conduct proved.
Practical scenarios
- A charity already licensed to collect donations must still obtain the Zakat-specific Permit before collecting Zakat under Article 24.
- An authorised entity wishing to send Zakat overseas after a major disaster must use the platform approval route and coordinate with UAE foreign-aid authorities.
- An entity investing surplus Zakat without prior approval risks the penalties in Article 19.
- A person using forged documents to obtain Zakat may face Article 21 criminal liability.
Current-law warning
Where a matter depends on an exact penalty, threshold, exception, filing period, licence condition or transitional rule, the current official article and implementing resolution must be checked before reliance.
Information status
Research checked on 2026-09-07.
Practical notes
- Use the latest official UAE consolidated text and implementing instruments before a transaction, filing or dispute.
- The English package is a structured legal-information rendering; the official Arabic text prevails for interpretation/application.
- Do not rely on the supplied cover artwork as evidence of government authorship or endorsement.
Legislation text
Text and provisions
Official-text notice. This is a structured English legal-information rendering. It is not presented as the legally controlling Arabic text. Consult the official UAE legislation source and the Official Gazette for exact enacted wording.
Federal Law No. (4) of 2025 Regarding the National Zakat Platform
Verified legislative metadata
| Instrument | Federal Law No. (4) of 2025 |
|---|---|
| Issued | 2025-10-13 |
| Effective | 2026-01-14 |
| Status | Active / in force |
| Official Gazette | Official Gazette No. 809, published 14 October 2025 |
| Official source | UAE Legislation / official source |
Structured rendering of the law
Article 1 — Definitions
Defines the State, Authority, Chairman, Competent Authority, Establishment, Permit, Authorized Entity, Zakat, Eligible Categories, National Zakat Platform and Zakat Declarations.
Article 2 — Objectives
Aims to govern and manage Zakat receipt, collection, distribution, disbursement and surplus investment; ensure delivery to eligible recipients; coordinate authorised entities; and ensure Shari’ah-compliant lawful management.
Article 3 — Scope
Applies to persons/entities receiving, collecting or distributing Zakat in the UAE, including financial and non-financial free zones. Cabinet exemptions may be granted for some provisions, but exempt entities remain subject to platform-registration/data-documentation obligations prescribed by the law.
Article 4 — Receiving, collecting and distributing Zakat
Natural persons may collect/receive Zakat for distribution only under controls set by the Chairman in coordination with competent authorities. Legal persons may not receive, collect or distribute Zakat without a Permit.
Article 5 — National Zakat Platform
Establishes a unified digital platform at the Authority containing authorised-entity data, eligible-category information, Zakat collection/distribution data and other prescribed data. Authorised entities must use the systems/processes specified for Zakat financial transactions and document relevant proceeds/data on the platform.
Article 6 — Permit conditions and controls
Requires establishment licensing, an approved Zakat collection/distribution plan, evidence of accounting and Shari’ah compliance, a dedicated Zakat bank account in a national bank and any additional conditions. Permits are one year and renewable for similar periods.
Article 7 — Obligations of authorised entities
Requires platform registration, sanctions/terrorist-list screening, proof of delivery/disbursement, approved payment channels, beneficiary identification and social-case verification, notice of legal-form/ownership changes within 30 days, electronic accounting records and other prescribed obligations.
Article 8 — Unified Zakat System
Authorises a unified system for collection and distribution, including standardising Zakat calculation standards such as Nisab and Hawl and using a unified Zakat declaration. Modern/digital collection methods may be mandated.
Article 9 — Distribution outside the UAE
Generally prohibits distribution outside the State except exceptional circumstances such as major disasters/humanitarian crises and subject to approval through the National Zakat Platform and coordination with relevant UAE authorities.
Article 10 — In-kind Zakat
Allows the Authority, in coordination with relevant entities, to issue rules governing receipt, collection, distribution and disbursement of in-kind Zakat.
Article 11 — Investment of surplus Zakat funds
Allows approved investment of genuine surplus Zakat under Shari’ah and legal conditions, where no eligible domestic recipients are available and the investment is documented on the platform. Profits must be allocated to eligible Zakat recipients and no unlawful deduction from investment profits is permitted.
Article 12 — Administrative share / deductions
Allows the Competent Authority to require up to 5% for management costs and permits an authorised entity, with approval, to deduct an amount for administrative/support services. Total deductions under the article may not exceed 12.5% of Zakat funds.
Article 13 — Confidentiality
Treats platform data as confidential and permits disclosure only for implementing the law/other UAE legislation or pursuant to judicial order/enforceable judgment.
Article 14 — Oversight and accountability
Requires annual closing accounts for Zakat to be reviewed by an accredited auditor and submitted to the Competent Authority, and requires separation of authorised-entity accounts from Zakat-fund accounts.
Article 15 — Exemptions
Exempts Zakat-fund transactions from fees and exempts lawsuits brought by the Competent Authority concerning such funds from judicial fees/expenses.
Article 16 — Judicial enforcement
Allows designated employees to receive judicial-enforcement status for detecting violations within their competence.
Article 17 — Penalty principles
Preserves any more severe penalty under another law and applies public-funds protection provisions to crimes committed against Zakat funds.
Article 18 — Unauthorised collection/distribution
Provides imprisonment and/or a fine up to AED 1,000,000 for receiving, collecting or distributing Zakat in violation of the law/implementing resolutions, together with return of collected/received funds.
Article 19 — Violations by authorised entities
Provides fines from AED 100,000 to AED 1,000,000 for specified violations including breach of Articles 7/14, unauthorised overseas distribution, improper surplus investment, improper deductions and prohibited data disclosure.
Article 20 — Distribution to ineligible categories
Provides a fine from AED 100,000 to AED 1,000,000 for an authorised entity that disburses Zakat to non-eligible categories.
Article 21 — Fraudulent receipt of Zakat
Provides imprisonment up to one year and/or a fine up to AED 200,000 where a person knowingly obtains Zakat funds by false or forged data, declarations or documents.
Article 22 — Liability of management and staff
Extends the relevant penalties in Articles 18–20 to board members, managers and employees of an authorised entity where their commission of the relevant acts is proven.
Article 23 — Permit suspension/revocation
Allows the Competent Authority to suspend or revoke the Permit of an authorised entity following conviction for crimes under the law or other applicable UAE law.
Article 24 — Donation-law entities
Entities licensed under Federal Law No. (3) of 2021 on Donations must obtain the Zakat Permit if they wish to receive, collect or distribute Zakat and must comply with this law.
Article 25 — Administrative penalties and fees
Allows the Cabinet to issue the administrative-violations/penalties regulation and to determine fees imposed on authorised entities, while preserving competent local authority powers within the statutory scope.
Article 26 — Regularisation
Existing establishments engaged in Zakat receipt, collection or distribution must regularise their status within one year from entry into force; the Cabinet may extend the period.
Article 27 — Executive decisions
Authorises the Chairman to issue decisions necessary to implement the law.
Article 28 — Repeals
Repeals provisions that conflict with the law.
Article 29 — Publication and entry into force
Requires publication in the Official Gazette and provides that the law enters into force three months from publication. With publication recorded on 14 October 2025, the package records the effective date as 14 January 2026.
Key points
- Contains 29 articles.
- Applies to Zakat receipt, collection and distribution throughout the UAE, including free zones, subject to statutory exemptions.
- Creates the National Zakat Platform at the General Authority of Islamic Affairs, Endowments, and Zakat.
- Legal persons need a Permit to receive, collect or distribute Zakat.
- Permits are valid for one year and renewable for similar periods.
- Authorised entities must register on the platform and comply with beneficiary verification, sanctions screening, documentation and electronic-accounting obligations.
- Material changes to an authorised entity's legal form, ownership and related status must be notified within 30 days.
- Overseas distribution is generally prohibited except approved exceptional humanitarian cases.
- The law permits controlled investment of surplus Zakat funds under strict Shari’ah and legal safeguards.
- Combined deductions for competent-authority administration and authorised-entity support expenses may not exceed 12.5%.
- Platform data is confidential.
- The law contains significant criminal fines and imprisonment provisions for unauthorised collection, misuse and fraud.
- Existing Zakat entities have a one-year regularisation period from entry into force, subject to Cabinet extension.
- Issued on 13 October 2025, published in Official Gazette No. 809 on 14 October 2025, and effective three months later on 14 January 2026.
Verification
Official source & references
Official legislation sourcehttps://uaelegislation.gov.ae/en/legislations/3498Open ↗Official Gazette: Official Gazette No. 809, published 14 October 2025
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