Shariah-compliant wills and waqf in the UAE: fixed shares, the one-third rule and family endowments

Are Muslims allowed to write a will in the UAE?

Yes. The Personal Status Law sets out how a Muslim's will works: [1]

• The one-third limit. A will is paid from up to one third of the estate, after the funeral costs and debts. More than one third needs the heirs' approval, and is paid only from the shares of those who approve.
• Wills to heirs. A gift by will to an heir is valid only if the other adult heirs approve it, and then only from the shares of those who approve, or if a court accepts that it serves a likely interest, even against the other heirs' wishes. Whether someone is an heir is judged at the date of death.
• No heirs. A person with no heirs can leave more than one third. A person whose only heir is a husband or wife can leave everything beyond that spouse's share.
• Form. A will can be made in words or in writing. If it is disputed, a court hears a claim about it only with the evidence of 2 just witnesses, or equivalent proof. A will recorded before the competent authority can only be changed or revoked the same way.
• Faith. A will is valid between people of different religions. A Muslim can therefore leave up to one third to a non-Muslim husband or wife, who does not inherit, because a difference of religion bars inheritance.

The person making the will must have full legal capacity. A gift made by someone on their deathbed is treated as a will, so it also falls within the one-third limit. [1]

Which law applies to a Muslim's estate in the UAE?

The law is Federal Decree-Law No. 41 of 2024, the Personal Status Law, issued on 1 October 2024 and in force since 15 April 2025. It replaced Federal Law No. 28 of 2005. [1]

• It applies to UAE citizens where one or both people involved are Muslim.
• It applies to non-UAE citizens unless one of them insists on their own country's law, or another law the UAE allows. [1]

The court for the deceased's last home, residence or place of work in the UAE confirms the heirs and divides the estate. [1] For non-Muslim foreigners living in the UAE, the federal civil personal status law applies instead, unless they hold to their home country's law. [10] See Inheritance law in the UAE. A Muslim foreigner with assets in several countries needs a UAE lawyer's view on which law their estate will follow.

What are the inheritance rules in Islam under UAE law?

The law pays out an estate in this order: [1]

1. the funeral
2. debts, both religious and to other people
3. the will, within one third unless the heirs agree to more
4. the rest, to the heirs

The main fixed shares in the Personal Status Law are: [1]

Brothers, sisters, grandparents and wider family inherit in set cases. If the fixed shares don't use up the estate and no heir is entitled to the remainder, it goes back to the fixed-share heirs other than the husband or wife, in proportion to their shares. [1]

Grandchildren whose parent has died. If a son or daughter dies before, or at the same time as, their parent, that son's or daughter's children receive a mandatory bequest (al-wasiya al-wajibah), unless they already inherit or were given that amount. It equals what their parent would have inherited, up to one third of the estate, and is paid before any other bequest. [1]

Settling between heirs. Heirs may agree that one of them gives up a share in return for a known payment (takharuj). The agreement must be recorded before the competent authority. [1] It lets one heir keep a property or business while the others are paid.

What happens if a wife dies without a will in the UAE?

For a Muslim wife, her husband inherits half of her estate if she leaves no child or son's child, and a quarter if she does. [1] Her children share what is left after the other fixed shares, a son taking twice a daughter's share. Her parents also take fixed shares. [1]

For example, a wife who leaves a husband, 1 son and 1 daughter, and no living parents: her husband takes a quarter, her son half and her daughter a quarter.

A will can't change who the heirs are or what share each takes. It can pass up to one third, taken out before the shares are worked out, to people who aren't heirs, such as a non-Muslim relative or a charity. [1] For a non-Muslim wife, the civil law split applies instead; see Inheritance law in the UAE.

Which child is not entitled to inherit?

Under the Personal Status Law, a child does not inherit from a parent in these cases: [1]

• Deliberate killing. A sane adult who deliberately kills the parent, as perpetrator, accomplice or cause, is barred, unless the killing was lawful or excused.
• Different religion. Inheritance is barred where the child and parent are of different religions. A will can still leave the child up to one third.
• Lineage to the father not proved. A child whose lineage to the father is not proved, or is denied, inherits from the mother and her relatives only.
• Death at the same moment. Where parent and child die together and it is not known who died first, neither inherits from the other.

An unborn child does inherit: the larger possible share is held back until the birth. [1] A daughter's children don't count as "inheriting descendants" under the law, though they can receive the mandatory bequest if their mother died first. [1]

Where can a Muslim register a will, and how much does it cost?

For a Muslim foreigner, the Personal Status Law applies unless one of the people involved insists on their own country's law or another law the UAE allows, so take a UAE lawyer's view before choosing a route. [1] A will can also be recorded before the competent authority under the Personal Status Law; it can then only be changed or revoked the same way. [1]

Executors in Dubai. Dubai law requires a will to have an executor unless another law says otherwise. If the will names none, Awqaf Dubai (the Endowment and Minors Trust Foundation) acts as executor and charges a percentage of the property left by the will. Awqaf Dubai also keeps a register of court-approved wills that benefit a minor or an unborn child, or that are left to charity. [5]

Who looks after a child's inheritance?

Under the Personal Status Law, a minor's property is managed by: [1]

1. the father
2. a tutor (wasi) the father has named
3. the paternal grandfather
4. the court

A father can name a tutor to act if he cannot, or after his death. The court can also appoint the mother as tutor over the child's property. Within 2 months, the guardian must lodge a list of the child's property with the court. [1]

In Dubai, Awqaf Dubai manages the property of Emirati minors from Dubai who have no guardian. For non-UAE nationals living in Dubai, it can take this on at the family's request, with its own approval and a court decision. It also oversees the guardians of minors' property. [5]

What is a waqf? Family, charitable and joint waqf

A waqf is the dedication of property, or its income, for a purpose, with the property itself held and kept intact. The UAE's federal Waqf Law recognises 3 forms: [2]

Points that matter for families: [2]

• Who can found one. The founder can be an individual, Muslim or non-Muslim, or a company or other legal person. Dubai's endowment law also applies to endowments made by Muslims and non-Muslims. [2][4]
• What it can hold. Land and buildings, sukuk, shares, a trade name, intellectual property and other usable property, if the founder owns it and it isn't mortgaged or under seizure.
• Equal benefit. In a family waqf, men and women benefit equally unless the founder sets other shares in the certificate.
• Debts. Waqf property is not part of the founder's or a beneficiary's bankruptcy, and can't be seized for their debts. A founder must not create a waqf while owing debts the remaining assets can't pay, unless the creditor agrees.
• Money leaving the UAE. Waqf income can't be sent out of the country without the competent authority's written approval.

The inheritance rules still apply. A waqf must not be made to get round the inheritance rules, and one made after death can't exceed one third of the estate. A founder who is terminally ill can endow only one third without the heirs' agreement. [2] The Personal Status Law treats any fraud over inheritance, by sale, gift or will, as void. [1]

How is a waqf set up and registered?

1. Waqf certificate. The founder, or their legal representative, applies to the competent court for a waqf certificate. It records the founder, the property, the beneficiaries and those who follow them, the purposes, the trustee (nazir) and their fee, and the term if the waqf is temporary. [2]
2. Registration. The certificate is entered in the register of the competent authority in that emirate. Registration gives the waqf its own legal personality, with financial independence. [2] In Dubai the register is kept by Awqaf Dubai. [4][5]
3. Trustee (nazir). Every waqf has a trustee, the person or body that manages it, and the founder appoints them or can be the trustee. A trustee who is an individual must be a UAE national or a UAE resident with a valid residence permit throughout the appointment, approved by the competent authority. [2][3] If none is appointed within 60 days of registration, the competent authority takes over. [2]
4. Property. In Dubai, land or a building is registered as a family or charitable endowment with the Dubai Land Department, for AED 2,000 per plot plus AED 250 for the title deed. [8]

Rules made under the law came into force on 15 August 2026 (Cabinet Resolution No. 141 of 2026). [3] The federal body is the General Authority of Islamic Affairs, Endowments and Zakat; each emirate has its own competent authority. [2][3]

Can a waqf be sold or revoked?

Generally not. Once registered, waqf property can't be sold, mortgaged or given away during the waqf's term, and beneficiaries can't divide it. [2] The exceptions are narrow: [2][3]

• Sale or exchange. Under the Waqf Law, the trustee may sell or exchange waqf property only with the founder's permission or a court's authorisation, and only where the property is at risk of being lost, has fallen into disrepair or can no longer be used for its purpose. [2] The 2026 regulation adds that the sale is supervised by the competent authority or the court, at no less than the market price, and the money must buy replacement property, which becomes waqf on the same terms. [3]
• Perpetual waqf. A waqf is perpetual unless its certificate says it is temporary. The 2026 regulation says a perpetual waqf may not be sold, gifted, inherited or revoked by the founder or anyone else, while its sale and exchange rule, above, is written for every waqf. The regulation doesn't say how the two fit together, so for a particular waqf that is a question for a UAE lawyer. [3]
• Temporary waqf. A temporary family waqf can cover no more than 2 generations of beneficiaries: the beneficiaries and their children. A temporary charitable waqf lasts from 1 to 50 years, and the competent authority approves the term. [3]
• Revocation. A founder can revoke a family waqf during their lifetime, through a new court certificate, unless it is perpetual. A family waqf whose certificate doesn't say it is temporary counts as perpetual. A founder in real need can ask the court's permission to revoke or amend it. [2][3]

When a waqf ends, the property returns to the founder, or to their heirs. With no heirs, it becomes a charitable waqf. [2]

Can a waqf hold a family business?

Yes. The Waqf Law allows a family waqf whose property is the shares of a family company. [2]

• The company's articles of association are amended to show the new owner.
• The company's director can be the waqf's trustee.
• A beneficiary can't take their share out, except as the certificate allows.
• The waqf can be temporary. Beneficiaries holding at least three quarters of the benefit can agree to extend it before it ends.

In May 2026, Awqaf Dubai announced that the INDEX Holding group of companies, in the UAE and abroad, had been registered as Dubai's first family endowment of a family business. By the end of 2025, Awqaf Dubai had registered 251 family endowments worth about AED 4.8 billion. [9]

Families often compare a waqf with a DIFC or ADGM foundation that has Shariah terms. Those options, and the open question about lifetime gifts (hibah) into them, are set out in Shariah-compliant trusts and foundations.

How Marlborough Gulf helps

What we do:

• We set out who would inherit each of your assets today, under which law, in each country where you hold them.
• We compare a will, a waqf, a foundation and a holding company for your family, within the fixed shares.
• We form and administer the UAE companies the plan uses, and keep their accounts.
• We coordinate the Shariah adviser, the law firm and your other advisers to one timetable.

What others do: A law firm drafts the will or waqf documents. The competent court issues the waqf certificate, and the emirate's endowment authority registers and supervises it. A Shariah scholar or advisory firm gives any religious view. The founder appoints the waqf's trustee (nazir), or the competent authority takes over; we don't act as a trustee or arrange one. You appoint and contract with each one directly. See also Shariah compliance for family structures.

Questions people ask

Are Muslims allowed to write a will?

Yes. Under UAE law a Muslim's will can cover up to one third of the estate. A gift to an heir needs the other adult heirs' consent, or a court's finding that it serves a likely interest. [1]

How much does it cost to register a will at the ADJD?

The Abu Dhabi Judicial Department charges AED 950 for a regular will and AED 2,500 for a special will at its civil wills office. [6]

What are the inheritance laws in Islam in the UAE?

After the funeral, debts and any will, the estate passes in fixed shares under the Personal Status Law. A son takes twice a daughter's share, and a wife takes a quarter or an eighth. [1]

Can a waqf be sold?

As a rule, no. The trustee can sell or exchange waqf property only with the founder's permission or a court's authorisation, where the property is at risk or can no longer serve its purpose, at no less than market price, and the money must buy replacement waqf property. The 2026 regulation also says a perpetual waqf may not be sold. [2][3]

What is the difference between a family waqf and a charitable waqf?

A family waqf benefits the founder, their family or other named people. A charitable waqf benefits charitable purposes, and a joint waqf benefits both. [2]

Can a non-Muslim create a waqf in the UAE?

Yes. The federal Waqf Law allows a founder who is Muslim or non-Muslim, and Dubai's endowment law covers both. [2][4]

This guide is general information, not legal or religious advice. It sets out what the UAE's laws and official bodies say; a Shariah scholar gives any religious ruling, and a qualified lawyer should draft any will or waqf.

Related guides

• Inheritance law in the UAE
• Wills in Dubai and the UAE
• DIFC, ADGM or RAK ICC foundation?
• Shariah-compliant trusts and foundations
• Structuring and succession

Sources

1. Federal Decree-Law No. 41 of 2024 on the Personal Status Law, issued 1 Oct 2024, Official Gazette No. 785 (14 Oct 2024), in force 15 Apr 2025, Articles 1, 3(4), 126, 129, 135, 171–179, 182, 184, 193, 201–203, 205, 207, 211–213, 215, 217, 227, 233, 243, 245, 247 and 250, and Article Four of the issuing decree-law. Read 29 Oct 2026. https://uaelegislation.gov.ae/en/legislations/2770
2. Federal Law No. 5 of 2018 on Waqf (Endowment), in force 16 May 2018, Articles 1, 4–7, 9–12, 24, 25, 27, 30 and 32. Read 29 Oct 2026. https://uaelegislation.gov.ae/en/legislations/1237
3. Cabinet Resolution No. 141 of 2026 on the Executive Regulation of the Waqf Law, issued 24 Jul 2026, in force 15 Aug 2026, Articles 2–4 and 10. Read 29 Oct 2026. https://uaelegislation.gov.ae/en/legislations/4601
4. Dubai Law No. 14 of 2017 Regulating Endowments and Gifts in the Emirate of Dubai, Articles 4–7. Read 29 Oct 2026. https://dlp.dubai.gov.ae/Legislation%20Reference/Law%20No.%20%2814%29%20of%202017.html
5. Dubai Law No. 17 of 2022 Concerning the Endowment and Minors Trust Foundation in Dubai, Articles 3, 15, 21, 36 and 38. Read 29 Oct 2026. https://dlp.dubai.gov.ae/Legislation%20Reference/2022/Law%20No.%20%2817%29%20of%202022%20Concerning%20the%20Endowment%20and%20Minors%E2%80%99%20Trust%20Foundation.html
6. Abu Dhabi Judicial Department, Civil Family Court: civil wills and inheritance, viewed 29 Oct 2026. https://www.adjd.gov.ae/en/Pages/CivilFamilyCourt.aspx
7. DIFC Courts, Wills FAQ, viewed 29 Oct 2026. https://www.difccourts.ae/about/faq/wills-faq
8. Dubai Land Department, Request for registration of endowment (waqf): family or charitable endowment, page updated 14 Oct 2026. https://dubailand.gov.ae/en/eservices/request-for-registration-of-endowment-waqf-family-or-charitable-endowment
9. Government of Dubai Media Office, "Awqaf Dubai marks INDEX Holding's shift to endowment model", 13 May 2026. https://www.mediaoffice.ae/en/news/2026/may/13-05/awqaf-dubai-marks-index-holdings-shift-to-endowment-model
10. Federal Decree-Law No. 41 of 2022 on Civil Personal Status, issued 3 Oct 2022, in force 1 Feb 2023, Article 1(1). Read 29 Oct 2026. https://uaelegislation.gov.ae/en/legislations/1586