Legislation Details
- Full Title: Federal Law Regarding the National Zakat Platform
- Law Type: Federal Law
- Law Number: [number] of 2025
- Issued Date: 13 Oct 2025
- Effective Date: [not specified]
- Official Gazette: No. 809
- Sector: Telecommunication, Technology and Space
- Status: Active
- Number of Articles: 63
- Chapters/Parts: 0
- Amendments: [not specified]
Summary
This Federal Law regulates the processes of receiving, collecting, distributing, and investing Zakat funds in the United Arab Emirates. It aims to ensure the proper management of Zakat in accordance with Shari'ah principles and legal provisions, and to coordinate the efforts of authorized entities in distributing Zakat to eligible recipients. The law establishes a National Zakat Platform to centralize data and transactions related to Zakat. It imposes various obligations on authorized entities, including registration, verification of beneficiaries, and financial reporting. The law also specifies the conditions for obtaining permits to collect and distribute Zakat, as well as the penalties for non-compliance. (Federal Law Regarding the National Zakat Platform, 2025) The law is significant for businesses and individuals in the UAE as it provides a comprehensive framework for the management of Zakat, a religious obligation for Muslims. It ensures that Zakat funds are channeled through proper legal channels and distributed to the intended beneficiaries. The National Zakat Platform also facilitates transparency and coordination among authorized entities, which can benefit both Zakat payers and recipients. (Federal Law Regarding the National Zakat Platform, 2025)
What is the scope and purpose of this law?
The scope of this law applies to anyone who receives, collects, or distributes Zakat within the UAE, including financial and non-financial free zones. The law aims to: (1) govern, regulate, and manage the processes of receiving, collecting, distributing, and investing Zakat in accordance with Shari'ah and legal provisions; (2) ensure the delivery of Zakat to eligible recipients; (3) coordinate efforts and ensure integration among authorized entities in distributing Zakat; and (4) verify that Zakat funds are managed lawfully. (Federal Law Regarding the National Zakat Platform, 2025, Art. 2, 3)
What are the key definitions under this law?
The law provides the following key definitions:
- State: The United Arab Emirates
- Authority: The General Authority of Islamic Affairs, Endowments, and Zakat
- Competent Authority: The local government entity concerned with Zakat affairs in the Emirate, or the Authority in the Emirates where no such local entity exists
- Establishment: The public welfare association or any other legal person
- Permit: The approval issued by the Competent Authority to an Establishment to receive, collect, or distribute Zakat
- Authorized Entity: The Establishment that has obtained the Permit
- Zakat: A specified share of a Muslim's wealth, to be paid and distributed in accordance with Shari'ah
- Eligible Categories: Persons entitled to receive Zakat, in accordance with the Competent Authority's approved conditions and criteria
- National Zakat Platform: A unified digital platform established under this law
- Zakat Declarations: Reports submitted by Authorized Entities to the Competent Authority on Zakat received, collected, and distributed
(Federal Law Regarding the National Zakat Platform, 2025, Art. 1)
What are the main obligations and requirements?
The key obligations under this law include: 1. No natural person may collect or receive Zakat for distribution except in accordance with the controls and conditions set by the Authority. (Art. 4) 2. Legal persons must obtain a Permit from the Competent Authority to receive, collect, or distribute Zakat. (Art. 4) 3. Authorized Entities must register on the National Zakat Platform and comply with its requirements. (Art. 7) 4. Authorized Entities must ensure Zakat beneficiaries are not associated with terrorist organizations or other threats to the State. (Art. 7) 5. Authorized Entities must provide the Competent Authority with documents proving Zakat has been delivered to eligible recipients. (Art. 7) 6. Authorized Entities must disburse Zakat through bank accounts or other means specified by the Competent Authority. (Art. 7) 7. Authorized Entities must maintain regular electronic accounting records for Zakat. (Art. 7) (Federal Law Regarding the National Zakat Platform, 2025)
What licensing, registration, or approval requirements exist?
The law requires that any legal person wishing to receive, collect, or distribute Zakat must obtain a Permit from the Competent Authority. The conditions for granting the Permit include: 1. The Establishment must be licensed in accordance with UAE laws. 2. Submission of a plan for the mechanism of receiving, collecting, and distributing Zakat. 3. Submission of evidence of compliance with accounting and Shari'ah standards. 4. Opening a separate bank account dedicated to Zakat funds. 5. Any other conditions specified by the Competent Authority. The Permit is issued for one year and is renewable. The Competent Authority decides on the granting and renewal of Permits. (Federal Law Regarding the National Zakat Platform, 2025, Art. 6)
What rights and protections does this law provide?
The law does not explicitly specify any rights or protections granted to individuals or entities under its provisions. The focus of the law is on regulating the processes of receiving, collecting, and distributing Zakat, rather than on conferring specific rights. (Federal Law Regarding the National Zakat Platform, 2025)
Which authorities or bodies are responsible for enforcement?
The key authorities and bodies responsible for enforcement under this law are: 1. The General Authority of Islamic Affairs, Endowments, and Zakat (the Authority): Responsible for issuing the unified system for receiving, collecting, and distributing Zakat, and for establishing the National Zakat Platform. (Art. 8) 2. The Competent Authority: The local government entity concerned with Zakat affairs in the Emirate, or the Authority in Emirates where no such local entity exists. Responsible for granting and renewing Permits, overseeing Authorized Entities, and approving the investment of surplus Zakat funds. (Art. 6, 11) 3. The Cabinet: May exempt any Establishment or entity from the application of certain provisions of this law. (Art. 3) (Federal Law Regarding the National Zakat Platform, 2025)
What are the penalties for non-compliance?
The law does not specify any penalties for non-compliance. It only states that the "employees who are designated by a resolution of the Minister of Justice or the Head of the local judicial authority, in agreement with the Chairman of the Authority or the Head of the Competent Authority, shall have the capacity of judicial enforcement officers for the purpose of implementing the provisions of this Law." (Art. 16) The specific penalties for violations are not provided in the text. (Federal Law Regarding the National Zakat Platform, 2025, Art. 16)
What fees, charges, or financial provisions are specified?
The law includes the following financial provisions: 1. The Competent Authority may require Authorized Entities to transfer up to 5% of Zakat funds to cover the administrative costs of managing Zakat. (Art. 12) 2. Authorized Entities may, with the Competent Authority's approval, deduct up to 12.5% of Zakat funds to cover their own administrative expenses and support services for collecting and distributing Zakat. (Art. 12) 3. All transactions related to Zakat funds are exempt from fees, and lawsuits filed by the Competent Authority in connection with such funds are exempt from judicial fees and expenses. (Art. 15) (Federal Law Regarding the National Zakat Platform, 2025, Art. 12, 15)
What exemptions or exceptions apply?
The law states that the Cabinet may exempt any Establishment or entity from the application of certain provisions of this law. However, the exempted Establishments and entities must still comply with the provisions related to registration on the National Zakat Platform and the documentation of Zakat-related data. (Federal Law Regarding the National Zakat Platform, 2025, Art. 3)
How are disputes resolved under this law?
The law does not specify any dispute resolution mechanisms or procedures. It does not mention how disputes between the Competent Authority, Authorized Entities, or Zakat beneficiaries would be handled. (Federal Law Regarding the National Zakat Platform, 2025)
What are the key deadlines and time limits?
The law includes the following key deadlines and time limits: 1. Authorized Entities must notify the Competent Authority within 30 days of any change or amendment to their legal entity or form. (Art. 7) 2. The Permit is issued for a period of one year and is renewable for similar periods. (Art. 6) Beyond these, the law does not specify any other deadlines or time limits. (Federal Law Regarding the National Zakat Platform, 2025, Art. 6, 7)
How does this law interact with other UAE legislation?
The law references the following related UAE legislation: - Federal Law No. (1) of 1972 Regarding the Competences of Ministries and the Powers of Ministers, as amended - Federal Law No. (3) of 2021 Regarding the Regulation of Donations - Federal Decree by Law No. (50) of 2023 Regarding the Regulation of Public Welfare Association - Federal Law No. (2) of 2024 Regarding the General Authority of Islamic Affairs, Endowments, and Zakat - Federal Law No. (3) of 2024 Regarding the UAE Council for Fatwa (Federal Law Regarding the National Zakat Platform, 2025, Preamble)
When did this law come into effect?
The law does not specify an effective date. It only states the issued date as 13 Oct 2025 and the publication in the Official Gazette No. 809 on 14 Oct 2025. The law does not mention any transitional provisions or a specific date when it came into force. (Federal Law Regarding the National Zakat Platform, 2025)
Source Documents
This article analyses Federal Law Regarding the National Zakat Platform for legal research and educational purposes. For the purpose of interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text prevails. This does not constitute legal advice.