The United Arab Emirates Cabinet issued a decision that took effect on 14 October 2026, listing 24 regulatory breaches that could attract penalties for non‑Muslim places of worship, with maximum fines of Dh750,000 (about KSh 26.25 million).
The framework updates enforcement procedures under the 2023 law rather than creating entirely new restrictions, allowing authorities to issue warnings, impose fines and suspend licences without prior court action.
The heaviest penalties target unauthorised foreign affiliations and fundraising; a first‑offence relationship with foreign official institutions incurs a Dh250,000 fine, rising to Dh750,000 by the third breach.
Receiving donations or grants from outside the UAE, or advertising such contributions, also attracts substantial fines, with a three‑offence escalation to Dh500,000.
Other violations include conducting worship outside an approved venue or using a licensed venue for unauthorised activities, each carrying a Dh100,000 fine and possible suspension after repeated breaches.
Licensing failures are penalised as well: operating without a renewed licence draws Dh25,000 for a first offence, rising to Dh50,000 for a second, with a 60‑day grace period to regularise.
Changes to board members or leadership without required approval incur fines from Dh25,000 to Dh100,000, while non‑cooperation with regulatory staff can lead to penalties between Dh50,000 and Dh250,000.
Financial reporting obligations require non‑Muslim houses of worship to keep accounts with UAE national banks, submit annual budgets and statements within three months of the fiscal year‑end, and retain detailed transaction records.
Violations of cash‑handling rules, such as spending cash before depositing it in an approved bank, can trigger a three‑month licence suspension if the practice continues.
Enforcement decisions can be appealed within 15 days of notification; authorities must issue a ruling within 30 working days, and fines must be paid to the relevant emirate’s treasury within 30 days.
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