What Is Waqf? Understanding the Islamic Endowment in the UAE
The United Arab Emirates has emerged as one of the most progressive jurisdictions in the world for Islamic endowments — known as Waqf. Rooted in centuries of Islamic tradition, a waqf is a permanent charitable or family endowment: an asset that is irrevocably dedicated to a defined beneficial purpose, the income of which flows to beneficiaries indefinitely while the core asset itself remains intact and inalienable.
In the UAE, waqf is far more than a religious tradition — it is an actively legislated, regulated, and digitally-managed wealth planning instrument, with dedicated authorities in Dubai, Sharjah, Abu Dhabi and the federal government overseeing its administration. From property owners in Dubai wishing to convert a building into a perpetual endowment, to expatriate families seeking Sharia-compliant legacy structures, to global investors leveraging DIFC and ADGM frameworks — the UAE offers one of the most accessible and legally certain waqf environments in the world.
| 2025 Milestone: In October 2025, the UAE extended its 10-year Golden Visa programme to Waqf donors contributing a minimum of AED 2 million — making charitable endowment a direct pathway to long-term UAE residency. This signals the government’s commitment to positioning Waqf as a cornerstone of the UAE’s sustainable development vision. |
This comprehensive 2026 guide covers everything you need to know about waqf in the UAE: the governing laws across all seven emirates, the registration process, how to convert property into waqf, the differences between Dubai, Sharjah and Abu Dhabi frameworks, how expatriates and non-Muslims can participate, and how the DIFC and ADGM fit into cross-border Islamic estate planning.
The UAE Waqf Legal Framework: An Emirate-by-Emirate Overview
One of the most important things to understand about waqf in the UAE is that while there is federal oversight, the primary regulation of waqf is an emirate-level matter. Each of the seven emirates has its own authority, laws, and registration process. Understanding which framework applies to your assets is the critical first step.
| Emirate / Zone | Governing Law | Regulatory Authority |
|---|---|---|
| Dubai | Local Law No. 9 of 2007 (AMAF Law)Local Law No. 14 of 2017 (Endowments) | Awqaf & Minors Affairs Foundation (AMAF) |
| Sharjah | Law No. 4 of 2011 (Waqf Law) | Sharjah Courts / Sharjah Waqf Authority |
| Abu Dhabi | Federal oversight + Abu Dhabi Islamic Affairs | General Authority of Islamic Affairs, Endowments & Zakat |
| Other Emirates | Federal Sharia law + emirate-level Islamic affairs | Respective Dept. of Islamic Affairs |
| DIFC | DIFC Wills & Succession Registry (Common Law) | DIFC Courts — for non-Muslim & international estates |
| ADGM | ADGM Foundations Regime / Trust Law | ADGM Registration Authority |
Dubai: The AMAF — Awqaf and Minors Affairs Foundation
Dubai’s primary waqf authority is the Awqaf and Minors Affairs Foundation (AMAF), established by Dubai Local Law No. 9 of 2007. The AMAF is a public foundation with independent corporate personality — meaning it can contract, litigate, own assets, and delegate authority in pursuit of its objectives. Its dual mandate covers both waqf management and the guardianship of minors’ affairs.
The AMAF defines a waqf under Article of the AMAF Law as: “Every item being endowed, whether movable or immovable, for the sake of other persons who are in need and with the intention of seeking the Almighty’s satisfaction by such endowment.” This broad definition encompasses real estate, cash, investment assets, and other qualifying items.
Under Dubai Local Law No. 14 of 2017, the AMAF was further empowered to issue waqf establishment licences in collaboration with the Mohammed Bin Rashid Global Centre for Endowment Consultancy (MBRGCEC). The law mandates that the AMAF oversee and monitor all waqf establishments, issue the Dubai Endowment Sign to entities that contribute substantially to the community, and ensure Sharia compliance and transparent governance of all endowments under its purview.
| Key Dubai Rule: A waqf must be registered at the AMAF following attestation by a Dubai Courts judge. Article 38 of the AMAF Law states: “The endowment shall emanate from a court’s attestation.” This court certification gives the waqf full legal standing. |
Sharjah: Law No. 4 of 2011 — The Most Comprehensive Waqf Statute
The Emirate of Sharjah’s Waqf Law No. 4 of 2011 is widely regarded as the most detailed and sophisticated secular waqf statute in the GCC. It directly addressed the structural weakness that had historically limited waqf as an asset management vehicle: the lack of a clear civil law reference framework meant that waqfs were frequently vulnerable to challenge on contested points of Sharia jurisprudence.
The Sharjah law addresses this by: requiring the waqf deed to be certified by the competent Sharjah Court judge; conferring full artificial legal personality on the waqf upon certification under Article 16 — enabling it to open bank accounts, enter commercial contracts, own property, and sue or be sued; mandating a structured governance framework under Articles 37–50, which require appointment of a trustee (nadhir) or board of trustees; and imposing explicit good-faith and fiduciary duties on all trustees acting on the waqf’s behalf.
The Sharjah law requires the waqif (founder) to clearly record: the type of waqf; the specific assets being endowed; the identity of beneficiaries; the management structure; and any special conditions or restrictions. This comprehensive documentation requirement significantly reduces the risk of future dispute.
Abu Dhabi and the Federal Framework: Emirates Endowment
At the federal level, the General Authority of Islamic Affairs, Endowments and Zakat (GAIAE) plays a coordinating role across all emirates. In 2024, the GAIAE adopted ‘Emirates Endowment’ as the unified national identity for waqf initiatives across the UAE — a brand under which eight major investment and community contribution projects are being launched across the country.
Abu Dhabi’s waqf governance sits primarily under the Department of Community Development and Abu Dhabi’s Islamic Affairs Authority. While Abu Dhabi has not enacted a standalone comprehensive waqf law equivalent to Sharjah’s, the federal Sharia framework and GAIAE guidance provide the operative legal basis, supplemented by the Abu Dhabi Courts’ jurisdiction over waqf disputes.
Types of Waqf Available in the UAE
| Type | Arabic Term | Primary Use in UAE Context |
|---|---|---|
| Charitable Waqf | Al-Waqf Al-Khayri | Mosques, schools, hospitals, community infrastructure, poverty relief |
| Family Waqf | Al-Waqf Al-Ahli | Income to descendants; widely used in UAE estate planning to preserve family wealth |
| Combined Waqf | Al-Waqf Al-Mushtarak | Split income: part to family, part to charitable cause |
| Cash Waqf | Waqf Al-Nuqud | Monetary endowments invested in Sharia-compliant instruments by AMAF |
| Property Waqf | Waqf Al-Aqar | Most common in UAE — buildings, villas, commercial properties endowed for rental income |
| Corporate Waqf | Waqf Sharikah | Emerging: shares/equity dedicated as waqf; being studied by UAE regulators in 2025–2026 |
The most common form of waqf in the UAE is the property waqf (Waqf Al-Aqar) — particularly commercial buildings and residential units. By endowing an entire building, the waqif dedicates all rental income generated from that property to the benefit of specified recipients, while simultaneously prohibiting any sale, mortgage, or disposition of the building itself. This creates a self-sustaining income stream that can fund mosques, educational institutions, or family welfare in perpetuity.
Cash waqf — where a monetary sum is invested and the returns distributed to beneficiaries — has gained significant traction in the UAE through AMAF-managed waqf investment funds, allowing ordinary residents to contribute amounts as small as AED 1,000 to participate in the endowment tradition without requiring a major property asset.
Who Can Create a Waqf in the UAE? Eligibility Requirements
One of the most frequently misunderstood aspects of waqf in the UAE is who is eligible to establish one. The answer may surprise many: under Dubai’s AMAF Law, being a Muslim or even a UAE resident is not a mandatory requirement.
| Requirement | Dubai (AMAF) | Sharjah |
|---|---|---|
| Legal Capacity | Must be adult, of sound mind | Must be adult, of sound mind |
| Religion | Not mandatory — open to all faiths | Islamic tradition; non-Muslims may participate |
| Residency | Not mandatory | Not mandatory |
| Ownership of Asset | Must fully and legally own the asset | Must fully own the asset |
| Financial Status | Not subject to bankruptcy | Not in a state of insolvency |
| Minimum Donation | No minimum for standard waqf | No minimum for standard waqf |
| Golden Visa Waqf | AED 2 million minimum | Administered via Dubai GDRFA |
| For Expats: The AMAF actively encourages individuals from all faiths and nationalities to participate in waqf, stating that its goal is to ‘encourage individuals to participate and donate to aid the poor and disadvantaged.’ This makes UAE waqf one of the most inclusive Islamic endowment frameworks in the world. |
UAE Golden Visa for Waqf Donors: The 2025/2026 Breakthrough
In a landmark development announced at GITEX GLOBAL 2025 on October 17, the General Directorate of Residency and Foreigners Affairs Dubai (GDRFA-Dubai) and the Endowments and Minors Affairs Foundation (Awqaf Dubai) signed a formal cooperation agreement extending the UAE’s prestigious 10-year Golden Visa to donors of Islamic endowments.
This initiative, operating under Cabinet Resolution No. 65 of 2022 (the ‘Financial Supporters of Humanitarian Work’ category), allows both UAE residents and international donors to obtain long-term residency as a direct consequence of their waqf contribution. Ali Mohammed Al Mutawa, Secretary General of Awqaf Dubai, described the initiative as supporting ‘Dubai’s vision of making endowment work a key driver of sustainable development.’
Golden Visa via Waqf: Requirements at a Glance
| 1 | Minimum Donation of AED 2 MillionContribute at least AED 2 million to a certified Waqf or humanitarian project registered with Awqaf Dubai or an authorised humanitarian institution. |
| 2 | University DegreeHold at least a bachelor’s degree or equivalent from a recognised institution. This is a mandatory eligibility criterion. |
| 3 | Nomination by Awqaf DubaiCandidates must be nominated by Awqaf Dubai or an authorised humanitarian institution. Direct self-nomination is not permitted. |
| 4 | Documentation PackagePrepare: proof of donation (official receipt), passport copy, Emirates ID (if resident), academic credentials, and identity documents. |
| 5 | Application SubmissionSubmit through the GDRFA Smart Services portal or at any Amer Centre across Dubai. |
| 6 | Joint Committee ReviewA joint GDRFA-Awqaf committee reviews all submissions before approval. The visa remains valid even if the holder stays outside UAE for more than six months. |
| Golden Visa Note: The AED 2 million threshold mirrors the real estate investment Golden Visa, positioning waqf as a premium philanthropic pathway to residency. Unlike investment visas, this category specifically recognises established philanthropists committed to sustainable community development — not just financial transactions. |
How to Convert Your Property to a Waqf in Dubai: Step-by-Step
Converting a UAE property into a waqf is a structured legal process governed by the AMAF Law and Dubai Land Department (DLD) procedures. Here is the definitive step-by-step guide for 2026:
| Step | Stage | Details & Requirements |
|---|---|---|
| 01 | Eligibility Check | Confirm you meet AMAF eligibility: adult, sound mind, full ownership, not bankrupt |
| 02 | DLD Clearance Letter | Obtain a letter from the Dubai Land Department confirming the property is clear of all encumbrances, mortgages, and liabilities, and that it is eligible for waqf conversion |
| 03 | Original Title Deed | Provide the original property title deed and official site plan from the DLD |
| 04 | Waqf Deed Preparation | Draft the waqf declaration deed (waqfiyya) specifying: type of waqf, asset description, beneficiaries, trustee identity, purpose, and governance terms |
| 05 | Court Attestation | Submit the waqf deed to the Dubai Courts for judge attestation — mandatory under Article 38 of the AMAF Law |
| 06 | AMAF Registration | File the attested deed with AMAF along with: original title deed, DLD clearance letter, passport copy, Emirates ID of the waqif, and identification of the trustee/nadhir |
| 07 | Legal Personality Conferred | Upon registration, the waqf acquires independent legal personality enabling it to contract, litigate, and own assets |
| 08 | Ongoing Governance | The appointed nadhir (trustee) assumes fiduciary management: collecting rental income, maintaining the property, distributing income to beneficiaries, and filing annual reports with AMAF |
What Happens to Property Title After Waqf Registration?
Upon successful registration, the title of the property is transferred from the waqif to the waqf entity itself. The waqf becomes the legal owner. This is a critical estate planning implication: the property no longer forms part of the waqif’s personal estate and is therefore excluded from inheritance distribution under Sharia forced heirship rules (faraid). The waqif retains no ownership rights — only the spiritual reward (hasanah) of the perpetual charitable deed.
The DLD updates its records to reflect the waqf as the registered proprietor. The property cannot thereafter be sold, mortgaged, gifted, or bequeathed — even by the waqif. This inalienability is the defining characteristic that separates waqf from other charitable giving structures.
Waqf vs. Trust in the UAE: Which Structure Is Right for You?
UAE residents with international assets, mixed family structures, or complex succession requirements often face the question: should I use a waqf, a trust registered in DIFC or ADGM, or a combination of both? Here is the practical comparison for 2026:
| Feature | Waqf (UAE) | Trust (DIFC/ADGM) |
|---|---|---|
| Legal basis | Sharia law + UAE emirate legislation | English common law (DIFC/ADGM) |
| Revocability | Irrevocable — permanent once created | Can be revocable or irrevocable |
| Asset types | UAE property, cash, investments | Any asset class, any jurisdiction |
| Cross-border use | Growing; best for UAE-based assets | Globally recognised and enforced |
| Forced heirship | Bypassed — asset leaves the estate | DIFC Wills can override faraid for non-Muslims |
| Religious alignment | Deeply Sharia-compliant | Secular; Sharia overlay possible |
| Non-Muslim access | Yes — open to all faiths in Dubai | Yes — specifically for non-Muslim expats |
| Beneficiary types | Family, charitable, combined | Any lawful beneficiary |
| Governance body | AMAF (Dubai) / Courts (Sharjah) | DIFC Courts / ADGM RA |
| Tax treatment | UAE has no inheritance/gift tax | UAE has no inheritance/gift tax |
| Golden Visa benefit | Yes — AED 2M donation qualifies | No direct visa benefit |
The 2026 Hybrid Strategy: Waqf + DIFC Trust
The most sophisticated estate planning approach for UAE-based HNWIs in 2026 combines both structures: a domestic waqf registered with AMAF for UAE real estate and family welfare income, providing Sharia compliance and the Golden Visa benefit; paired with a DIFC or ADGM trust for international assets — foreign real estate, investment portfolios, business interests — where maximum legal flexibility, cross-border enforceability, and common law certainty are required.
This dual structure is particularly powerful for expatriate families with assets spanning the UAE, Europe, and Asia, and for Muslim UAE nationals who wish to honour Sharia obligations for UAE assets while maintaining flexibility over internationally-held wealth. Leading UAE family law firms and private banks routinely recommend this hybrid approach for clients with estates exceeding AED 5 million.
| DIFC for Non-Muslims: The Dubai International Financial Centre (DIFC) Wills & Succession Registry specifically enables non-Muslim UAE residents to register wills and trusts that override the Sharia forced heirship rules otherwise applicable to UAE-based assets upon death. This is a crucial planning tool for the UAE’s expatriate majority population. |
Waqf in UAE Estate Planning: Key Considerations for 2026
No Inheritance Tax — But Forced Heirship Applies
The UAE does not impose inheritance tax, estate tax, or gift tax on either residents or non-residents in respect of UAE-situated assets. This makes the UAE one of the most advantageous jurisdictions globally for wealth transfer. However, for Muslim residents, the UAE’s Personal Status Law mandates the application of Sharia inheritance principles (faraid) to their estates — meaning specific fractions of the estate are allocated to mandated heirs regardless of the deceased’s wishes.
A waqf established during the waqif’s lifetime removes assets from this faraid calculation entirely. The endowed property no longer belongs to the individual — it belongs to the waqf entity — and therefore cannot be subject to forced distribution upon death. This inter vivos (lifetime) transfer is the key mechanism enabling UAE Muslims to align wealth disposition with their intentions beyond the one-third maximum that a wasiyya (will/bequest) would permit.
UAE Waqf vs. the Wasiyya (Will)
Under UAE personal status law, a Muslim can direct a maximum of one-third of the estate through a wasiyya (bequest) to non-heirs or for specific purposes including charitable donation. The remaining two-thirds are subject to mandatory faraid distribution. By contrast, establishing a waqf inter vivos removes the entire endowed asset from the estate — not subject to the one-third ceiling — giving the waqif substantially greater control over long-term asset disposition.
UAE Property Waqf and the Dubai Land Department
All waqf properties in Dubai must be registered with both the AMAF and the Dubai Land Department. The DLD maintains a separate register for waqf-titled properties and coordinates with AMAF on any property-related matters. In practice, the DLD clearance letter (confirming the property is free of encumbrances) is the critical first document in any property waqf process — and obtaining this early prevents delays in court attestation.
UAE Waqf for Expatriates: Practical Guidance
The UAE has approximately 8–9 million residents, of whom roughly 89% are expatriates. Many of these are Muslim nationals of other countries — Pakistani, Indian, Egyptian, Bangladeshi, Filipino-Muslim — with assets in both the UAE and their home countries. For this population, the UAE waqf offers a powerful tool to protect UAE-based assets, ensure Sharia-compliant distribution, and — since October 2025 — secure long-term UAE residency via the Golden Visa pathway.
Non-Muslim expatriates, on the other hand, are specifically excluded from UAE faraid rules and can structure their UAE estates entirely through DIFC Wills, ADGM trust arrangements, or conventional offshore trust vehicles without any Sharia overlay.
Waqf Management & Governance in the UAE
The Role of the Nadhir (Trustee)
The nadhir — also called the mutawalli — is the appointed manager of the waqf. In the UAE, the nadhir can be an individual or an institution (such as AMAF itself, where the waqif chooses to entrust management to the authority rather than a private trustee). The nadhir’s duties under UAE law include: managing and maintaining the waqf asset; collecting and recording all income; distributing income to beneficiaries according to the waqf deed; keeping accurate accounts; and submitting periodic reports to the relevant authority (AMAF in Dubai; the courts in Sharjah).
What If the Nadhir Is Negligent?
UAE law provides robust protections against nadhir misconduct. In Dubai, AMAF has supervisory and monitoring authority over all registered waqfs and can intervene to replace a trustee found to be acting contrary to the waqf’s objectives, mismanaging assets, or failing to distribute income properly. In Sharjah, the courts hold equivalent supervisory jurisdiction. This governance framework — court-backed oversight with an empowered public authority — gives UAE waqf beneficiaries significantly stronger remedies than in many other waqf jurisdictions.
AMAF as Nadhir
One distinctive feature of the Dubai AMAF framework is the option for the waqif to appoint AMAF itself as the nadhir. This is particularly attractive for waqifs who do not have a suitable family member or trusted individual to serve as trustee, or who want the credibility and institutional permanence of a government-backed custodian managing their endowment. AMAF as nadhir also ensures continuity across generations without the risk of a private trustee dying or becoming incapacitated.
Digital Innovation in UAE Waqf: 2025–2026 Developments
Emirates Endowment Digital Platform
The General Authority of Islamic Affairs, Endowments and Zakat has launched the ‘Emirates Endowment’ initiative as a unified digital identity for waqf across the UAE. The platform consolidates eight major projects covering community investment and charitable endowment, allowing UAE residents to contribute to structured waqf pools without independently establishing their own endowment deed. This micro-waqf model dramatically lowers participation thresholds, enabling contributions from AED 1,000 upward.
Awqaf Dubai’s Digital Services
Awqaf Dubai (AMAF) has significantly expanded its digital footprint, offering online services through the Dubai Government portal for waqf information, application tracking, and income reporting. The GDRFA’s Smart Services portal now integrates waqf Golden Visa applications, allowing end-to-end processing without requiring in-person visits to government offices. This reflects the UAE’s broader D33 Digital Economy agenda and the government’s commitment to making waqf as accessible and efficient as any other modern financial service.
Blockchain and Tokenised Waqf: The Emerging Frontier
ADGM and DIFC’s regulatory frameworks for digital assets and tokenisation are creating new possibilities for waqf structures involving tokenised real estate or sukuk. Cabinet Resolution No. 111 of 2025 (effective January 2026) expanded the UAE’s definition of virtual assets to include tokenized real-world asset (RWA) tokens — opening the door for waqf assets to potentially be represented and managed on-chain. While fully tokenised waqf remains at the pilot stage in the UAE, several Islamic fintech companies are actively developing proofs-of-concept with regulatory sandbox approval.
| 2026 Watch: The DIFC enacted new Variable Capital Company (VCC) Regulations in early 2026, enhancing investment structuring options available to DIFC entities. Wealth planners are exploring whether the VCC structure could be combined with a waqf overlay to create flexible, multi-asset Islamic endowment vehicles accessible to international investors through DIFC. |
Frequently Asked Questions: Waqf in the UAE (2026)
Can a non-Muslim establish a Waqf in Dubai?
Yes. The Dubai AMAF Law does not mandate that the waqif be Muslim or even a UAE resident. The AMAF explicitly encourages individuals from all faiths and nationalities to establish or contribute to waqfs. However, the waqf’s purpose must be permissible under Islamic law — typically charitable or community-welfare focused. Non-Muslims who want to structure succession for UAE assets are more commonly advised to use the DIFC Wills and Succession Registry or ADGM trust arrangements instead.
Can an expatriate working in Dubai establish a Waqf?
Absolutely. UAE residency is not a legal requirement to establish a waqf with the Dubai AMAF. However, the waqif must legally and unencumbered own the asset being endowed — whether that is a UAE property or other qualifying asset. If you are an expatriate with UAE property holdings and want a Sharia-compliant legacy structure, a waqf registered with AMAF is a fully available option.
What is the difference between a Waqf and a DIFC Will?
A DIFC Will is a statutory instrument allowing non-Muslim UAE residents to register a will that distributes their UAE-based assets according to their own wishes, bypassing Sharia faraid rules. A waqf is an endowment that permanently removes assets from the estate altogether, dedicating their income to a defined purpose in perpetuity. They serve different functions: a DIFC Will governs post-death distribution; a waqf restructures ownership during the founder’s lifetime. For comprehensive UAE estate planning, many advisers recommend a combination of both.
How long does it take to register a Waqf in Dubai?
The timeline varies depending on the complexity of the asset and the waqf deed. Obtaining a DLD clearance letter typically takes 5–15 business days. Court attestation at Dubai Courts may take 2–4 weeks. AMAF registration, once all documents are in order, is generally completed within 2–3 weeks. Total timeline from start to registration: typically 6–10 weeks for a straightforward property waqf.
Can a Waqf be cancelled or revoked in the UAE?
No. Under both Islamic law and UAE legislation (AMAF Law and Sharjah Waqf Law), a waqf is irrevocable. Once a waqf is created and registered, it cannot be cancelled, reversed, or the assets returned to the waqif. The only modifications permitted are those related to governance and management — such as appointing a new nadhir — and even these require formal judicial or AMAF approval. This permanence is a defining feature: it is precisely because the waqif can never reclaim the asset that it carries significant spiritual reward under Islamic tradition.
Can I include UAE-based business shares in a Waqf?
Corporate waqf — dedicating company shares or equity as a waqf — is an emerging concept being actively studied by UAE regulators in 2025–2026. Currently, physical property and cash are the most clearly permissible waqf assets under UAE law. The inclusion of shares in UAE-incorporated companies as waqf assets is legally complex and requires specific Sharia scholar guidance and AMAF consultation. This is expected to be addressed in upcoming regulatory updates.
Does establishing a Waqf qualify me for UAE citizenship or residency?
A standard waqf does not automatically confer residency. However, as of October 2025, a dedicated waqf donation pathway to the UAE 10-year Golden Visa was opened: donors contributing a minimum of AED 2 million to a certified waqf or humanitarian project, holding a university degree, and being nominated by Awqaf Dubai, are eligible to apply for residency under the ‘Financial Supporters of Humanitarian Work’ category under Cabinet Resolution No. 65 of 2022.
What are the tax implications of a Waqf in the UAE?
The UAE imposes no inheritance tax, estate tax, or gift tax. Corporate income tax (9% on profits above AED 375,000) applies to UAE-based businesses but not to personal asset transfers through waqf. There is no capital gains tax on property transfers in the UAE, though normal Dubai Land Department transfer fees apply to the initial transfer of property into a waqf. Once registered, waqf income distributed to beneficiaries is generally not subject to personal income tax in the UAE.
Conclusion: Why 2026 Is the Right Time to Consider a Waqf in the UAE
The UAE has transformed the ancient institution of waqf into a modern, accessible, and strategically valuable wealth planning tool. With a clear legislative framework in Dubai and Sharjah, federal coordination through the Emirates Endowment initiative, digital registration services, and a landmark Golden Visa pathway for waqf donors — the barriers to establishing a waqf in the UAE have never been lower.
For Muslim families — whether UAE nationals or expatriates — a waqf provides a uniquely powerful combination: Sharia compliance, forced heirship management, multigenerational income generation, and significant spiritual purpose. For those with international assets, the DIFC and ADGM frameworks provide complementary tools that work seamlessly alongside a domestic waqf.
For philanthropists and investors: the October 2025 Golden Visa expansion has added a tangible residency incentive to waqf giving, reinforcing the UAE government’s message that endowment is not just a religious duty — it is a pillar of the nation’s sustainable development vision.
