Does UAE inheritance law apply to Muslim expats, or only to UAE nationals?

Federal Decree-Law No. 41 of 2024 applies to all Muslims in the UAE, regardless of nationality. A British Muslim, an Egyptian Muslim, and a UAE national are all subject to the same Sharia-based faraid distribution rules in respect of their UAE-situated assets.

What law governs Muslim inheritance in the UAE in 2025 and 2026?

Federal Decree-Law No. 41 of 2024 on Muslim Personal Status, which took effect on 15 April 2025, is the governing legislation. It replaced Federal Law No. 28 of 2005. If you have estate planning documents drafted under the previous law, they should be reviewed by a qualified UAE legal adviser.

Can a Muslim expat write a will to override Sharia inheritance shares in the UAE?

No. Muslim wills in the UAE are disposed of in accordance with Federal Decree-Law No. 41 of 2024. A will cannot override the mandatory faraid (fixed inheritance shares) that apply to eligible heirs. A will can serve other purposes - such as identifying assets or making bequests within permitted limits - but it cannot circumvent the statutory distribution framework. Consult a qualified UAE legal adviser for specifics.

How is the estate distributed under Sharia if there is a surviving spouse, two sons, and one daughter?

Using a published illustrative example based on an estate of AED 3,000,000: the surviving spouse receives 1/8 (AED 375,000); the remaining AED 2,625,000 is distributed among the children with each son receiving twice the share of the daughter - each son receives 2/5 of the remainder (AED 1,050,000) and the daughter receives 1/5 of the remainder (AED 525,000). Actual distribution depends on the full list of surviving heirs and the provisions of Federal Decree-Law No. 41 of 2024. Consult a qualified adviser.

Does the UAE charge inheritance tax?

The UAE does not levy inheritance tax on estates. However, if you are a tax-resident or national of another country - such as the UK or US - your home country's tax authority may impose obligations on beneficiaries who inherit UAE assets. Consult a qualified cross-border tax adviser and refer to your home country's tax authority for guidance.

What happens to UAE assets if a Muslim expat dies without a will?

If a Muslim expat dies intestate (without a will) in the UAE, their UAE-situated assets are distributed according to the faraid rules under Federal Decree-Law No. 41 of 2024. UAE courts will apply the statutory Sharia shares to eligible heirs. Assets in other countries will be governed by those countries' own succession laws. Consult a qualified cross-border legal adviser to understand the full picture.

Can a Muslim expat use the DIFC Wills Service Centre to register their will?

The DIFC Wills Service Centre facilitates the registration of English-language wills and is designed primarily for non-Muslim residents. Muslim expats should seek specific legal advice on the appropriate will registration route, given that Muslim wills in the UAE are governed by Federal Decree-Law No. 41 of 2024 and must comply with the faraid framework.

UAE Inheritance Rules for Muslims

For Muslim residents and nationals in the UAE, inheritance is not governed by personal choice alone - it follows a detailed framework of rules codified in federal legislation, most recently Federal Decree-Law No. 41 of 2024 on Muslim Personal Status, which took effect on 15 April 2025. These rules apply automatically to all Muslim estates in the UAE, regardless of the deceased's nationality, meaning a British Muslim and a UAE national are subject to the same Sharia-based distribution principles. This guide explains the core rules, the key legislative changes, and what Muslim expats should do to ensure their estate is handled according to both the law and their intentions.

Key takeaways

-Federal Decree-Law No. 41 of 2024 on Muslim Personal Status took effect on 15 April 2025, replacing Federal Law No. 28 of 2005 as the governing legislation for Muslim inheritance in the UAE.
-Sharia inheritance rules apply automatically to all Muslims in the UAE regardless of nationality - a British Muslim expat's UAE estate is subject to the same rules as a UAE national's estate.
-In the absence of a will, fixed Sharia shares (faraid) determine how assets are distributed among heirs - shares are set by law, not personal preference.
-Registering a will does not override Sharia faraid rules for Muslim estates in the UAE; Muslim wills are disposed of under Federal Decree-Law No. 41 of 2024.
-Consult a qualified cross-border legal adviser to understand how UAE inheritance rules interact with your home country's succession laws, especially if you hold assets in multiple jurisdictions.

The Governing Legislation: Federal Decree-Law No. 41 of 2024

Muslim inheritance in the UAE was historically governed by Federal Law No. 28 of 2005 on Personal Status. That law has now been replaced by Federal Decree-Law No. 41 of 2024 on Muslim Personal Status, which took effect on 15 April 2025. This is the primary federal legislation that courts apply when administering a Muslim estate in the UAE.

The law codifies Sharia inheritance principles - known as faraid - into a structured federal framework. Because these rules derive from Islamic jurisprudence, they are applied uniformly to all Muslims in the UAE, irrespective of the deceased's country of origin, length of residency, or visa status. A Muslim expat who has lived in the UAE for two years is treated the same as one who has lived there for twenty.

If you are a Muslim resident with assets in the UAE, Federal Decree-Law No. 41 of 2024 is the starting point for any estate planning conversation. Consult a qualified legal adviser with experience in UAE personal status law to understand how specific provisions of this decree apply to your circumstances.

How Faraid Shares Are Distributed

Under Sharia inheritance principles as codified in UAE federal law, each eligible heir receives a fixed fractional share of the estate. These shares are not negotiable and are not overridden by a deceased's personal wishes expressed outside of what the law permits. The law identifies two main categories of heirs: those with fixed shares (ashabul furud) and residuary heirs (asabat) who receive what remains after fixed shares are allocated.

To illustrate how these shares work in practice, consider an estate valued at AED 3,000,000 with a surviving spouse, two sons, and one daughter. Under Sharia rules as applied in the UAE, the surviving spouse receives 1/8 of the total estate (AED 375,000). The remainder (AED 2,625,000) is then distributed among the children using the rule that a son receives twice the share of a daughter - resulting in each son receiving 2/5 of the remainder (AED 1,050,000 each) and the daughter receiving 1/5 of the remainder (AED 525,000).

These proportions contrast sharply with civil law outcomes for non-Muslims. Under UAE civil law without a will, the same surviving spouse would receive 50% (AED 1,500,000), and each child would receive equal shares of the remainder. Understanding the specific rules under Federal Decree-Law No. 41 of 2024 is essential. Consult a qualified adviser to work through the exact shares applicable to your family structure.

Who These Rules Apply To

Federal Decree-Law No. 41 of 2024 applies to all Muslims in the UAE, regardless of nationality. This means Muslim expats from the UK, Egypt, India, Pakistan, or any other country are subject to UAE Sharia inheritance rules in respect of their UAE-situated assets. The law does not carve out an exemption for foreign nationals who happen to be Muslim.

This is a critical point for Muslim expats who may assume that their home country's succession law will govern their entire estate. It will not - at least not for UAE-located assets. If a British Muslim dies intestate (without a valid will) while holding UAE property or UAE bank accounts, UAE federal law governs the distribution of those assets.

Non-Muslims, by contrast, have the option under UAE law to request that their estate be governed by the laws of their home country. That option is not available to Muslims in the UAE. If you hold assets in multiple countries, the interaction between UAE inheritance law and your home jurisdiction's rules is a cross-border legal issue. Consult a qualified cross-border adviser before assuming how your estate will be handled.

Can a Muslim Write a Will in the UAE?

Muslim residents in the UAE can register a will, but it is important to understand what a will can and cannot do under UAE law. For Muslim estates, any registered will must comply with the faraid framework under Federal Decree-Law No. 41 of 2024. A Muslim cannot use a will to override mandatory Sharia inheritance shares for eligible heirs.

Muslim wills in the UAE are disposed of in accordance with Federal Decree-Law No. 41 of 2024. This means that even if a registered will attempts to distribute assets in a way that conflicts with faraid, UAE courts will apply the statutory distribution rules. A will can, however, be useful for identifying assets, naming guardians for minor children, and addressing matters that fall outside the faraid framework - such as bequests to non-heirs, which are generally capped under Sharia principles.

The Dubai International Financial Centre (DIFC) operates its own Wills Service Centre, which facilitates the registration of English-language wills primarily for non-Muslims. Muslim residents should seek specific legal advice on whether and how to use any will registration service, given the constraints imposed by Federal Decree-Law No. 41 of 2024. Consult a qualified UAE legal adviser before drafting or registering any estate document.

Cross-Border Considerations for Muslim Expats

Many Muslim expats in the UAE hold assets in more than one country - a property back home, UK pension funds, GCC bank accounts, or investments spread across jurisdictions. UAE inheritance law governs UAE-situated assets; your home country's succession law may govern assets held there. The interaction between these two frameworks is not automatic and is rarely straightforward.

For example, a British Muslim expat dying while resident in the UAE may find that their UK-situated estate is subject to UK succession law (which allows testamentary freedom), while their UAE property is distributed under faraid as set out in Federal Decree-Law No. 41 of 2024. If there is no valid UK will, UK intestacy rules will apply to UK assets - which are entirely separate from how UAE courts handle UAE assets.

There are also potential tax implications in your home country when assets are inherited from a UAE estate. Depending on your home jurisdiction, inheritance tax, estate duty, or capital gains obligations may arise on the beneficiary side. This is not a UAE tax matter - the UAE does not levy inheritance tax - but your home country's tax authority (such as HMRC for UK nationals or the IRS for US nationals) may have reporting requirements. Consult a qualified cross-border tax and legal adviser to map your full cross-border exposure.

Practical Estate Planning Steps for Muslim Expats in the UAE

The first practical step is to compile a full inventory of your UAE-situated assets: real estate, bank accounts, investment portfolios, business interests, and vehicle registrations. UAE probate courts will need to identify and value these assets, and the process is smoother when comprehensive records exist. Keep originals or certified copies of title deeds, account statements, and corporate documents in an accessible location.

Second, understand who your eligible heirs are under Federal Decree-Law No. 41 of 2024. The faraid framework identifies a defined list of relatives who qualify as heirs and their respective shares. If your family structure is non-standard - for example, if you have children from a previous marriage, or dependants who are not blood relatives - the statutory framework may not produce the outcome you expect. A qualified UAE family law adviser can map your specific family structure against the applicable provisions of the decree.

Third, if you have assets in your home country, engage a cross-border legal adviser who understands both UAE personal status law and your home jurisdiction's succession framework. Estate planning that addresses only the UAE side of the equation is incomplete for expats with multi-jurisdiction asset profiles.

Finally, review your estate plan after any major life event: marriage, divorce, the birth of a child, a significant asset acquisition, or a change in residence status. Federal Decree-Law No. 41 of 2024 is itself a recent change - if your existing estate planning documents were drafted under the previous law, they warrant a professional review.

Where to Get Help

UAE inheritance law under Federal Decree-Law No. 41 of 2024 is administered by UAE courts, including the Personal Status courts and relevant civil courts depending on the emirate. The Dubai courts have announced a dedicated division for inheritance matters. For matters involving the DIFC, the DIFC Wills Service Centre is the relevant authority for will registration, though its primary remit is non-Muslim wills.

For legal advice specific to your estate, seek a UAE-licensed legal practitioner with demonstrated experience in Muslim personal status law. For the cross-border tax dimension - particularly if you are a UK, US, or other Western national - engage a cross-border tax adviser familiar with both your home country's tax authority requirements and the UAE framework.

This article is not a substitute for professional legal or tax advice. The rules summarised here are based on published legislation and legal commentary. Your specific circumstances - asset types, family structure, nationality, and residency history - will determine how these rules apply to you. Always consult a qualified adviser before taking action.

Frequently asked questions

Does UAE inheritance law apply to Muslim expats, or only to UAE nationals?: Federal Decree-Law No. 41 of 2024 applies to all Muslims in the UAE, regardless of nationality. A British Muslim, an Egyptian Muslim, and a UAE national are all subject to the same Sharia-based faraid distribution rules in respect of their UAE-situated assets.
What law governs Muslim inheritance in the UAE in 2025 and 2026?: Federal Decree-Law No. 41 of 2024 on Muslim Personal Status, which took effect on 15 April 2025, is the governing legislation. It replaced Federal Law No. 28 of 2005. If you have estate planning documents drafted under the previous law, they should be reviewed by a qualified UAE legal adviser.
Can a Muslim expat write a will to override Sharia inheritance shares in the UAE?: No. Muslim wills in the UAE are disposed of in accordance with Federal Decree-Law No. 41 of 2024. A will cannot override the mandatory faraid (fixed inheritance shares) that apply to eligible heirs. A will can serve other purposes - such as identifying assets or making bequests within permitted limits - but it cannot circumvent the statutory distribution framework. Consult a qualified UAE legal adviser for specifics.
How is the estate distributed under Sharia if there is a surviving spouse, two sons, and one daughter?: Using a published illustrative example based on an estate of AED 3,000,000: the surviving spouse receives 1/8 (AED 375,000); the remaining AED 2,625,000 is distributed among the children with each son receiving twice the share of the daughter - each son receives 2/5 of the remainder (AED 1,050,000) and the daughter receives 1/5 of the remainder (AED 525,000). Actual distribution depends on the full list of surviving heirs and the provisions of Federal Decree-Law No. 41 of 2024. Consult a qualified adviser.
Does the UAE charge inheritance tax?: The UAE does not levy inheritance tax on estates. However, if you are a tax-resident or national of another country - such as the UK or US - your home country's tax authority may impose obligations on beneficiaries who inherit UAE assets. Consult a qualified cross-border tax adviser and refer to your home country's tax authority for guidance.
What happens to UAE assets if a Muslim expat dies without a will?: If a Muslim expat dies intestate (without a will) in the UAE, their UAE-situated assets are distributed according to the faraid rules under Federal Decree-Law No. 41 of 2024. UAE courts will apply the statutory Sharia shares to eligible heirs. Assets in other countries will be governed by those countries' own succession laws. Consult a qualified cross-border legal adviser to understand the full picture.
Can a Muslim expat use the DIFC Wills Service Centre to register their will?: The DIFC Wills Service Centre facilitates the registration of English-language wills and is designed primarily for non-Muslim residents. Muslim expats should seek specific legal advice on the appropriate will registration route, given that Muslim wills in the UAE are governed by Federal Decree-Law No. 41 of 2024 and must comply with the faraid framework.