The United Arab Emirates (UAE) has introduced a detailed penalty framework for non-Muslim places of worship, with fines reaching Dh750,000 for certain violations.
The measures cover churches and other registered religious institutions operating across the country. They establish financial penalties, warnings and possible temporary suspension for organisations that breach regulatory requirements.
The framework is contained in Cabinet Resolution No. 172 of 2026. It addresses violations of Federal Law No. 9 of 2023, which regulates places of worship for non-Muslims, and its implementing regulations.
The development places greater emphasis on how religious institutions manage their finances, organise their activities and maintain relationships with organisations outside the UAE.
Foreign affiliations and fundraising attract the highest penalties
Among the most expensive violations are unauthorised relationships with foreign diplomatic institutions and overseas religious organisations.
Establishing formal or informal relationships with diplomatic or official institutions of another country attracts a Dh250,000 fine for the first violation. The penalty rises to Dh500,000 for a second offence and Dh750,000 for a third.
Similar penalties apply when a place of worship holds meetings or conferences abroad or joins religious organisations, associations or other entities based outside the UAE.
Unauthorised fundraising also attracts substantial penalties. Collecting donations, allowing others to collect them or advertising fundraising activities through traditional media or social media carries a Dh100,000 fine for the first violation.
The amount increases to Dh250,000 for a second violation and Dh500,000 for a third.
Receiving donations, gifts, grants, bequests or other financial support from individuals or organisations outside the UAE attracts the same escalating penalties.
The regulations also restrict transferring financial assistance outside the country without prior approval.
Such transfers attract fines of Dh50,000 for the first violation, Dh100,000 for the second and Dh250,000 for the third.
These provisions place particular importance on financial transparency and official approval for international financial relationships.
Licensing, governance and financial management requirements
The regulations also establish obligations covering the everyday administration of non-Muslim places of worship.
Institutions operating without renewing their licences face a warning for the first violation. Subsequent breaches attract fines of Dh25,000 and Dh50,000.
Places of worship must also appoint an approved supervisor. Operating without one attracts an initial warning, followed by fines of Dh5,000 and Dh10,000 for subsequent violations.
Failure to organise the required annual meeting attracts a warning initially. The penalties then rise to Dh15,000 and Dh30,000.
Changes to board leadership and membership also require approval from the relevant authorities.
Changing a board chairperson or members without approval attracts fines of Dh25,000, Dh50,000 and Dh100,000 for successive violations.
Institutions must also maintain proper financial records and submit annual budgets and financial statements within three months of their financial year ending.
Failure to maintain required records can attract fines of Dh50,000 and Dh100,000 for subsequent violations. Destroying records without approval attracts penalties of Dh25,000, Dh50,000 and Dh100,000.
The rules further require places of worship to maintain accounts with national banks operating in the UAE. They must provide account details to the authorities within 10 days of opening an account.
Using funds for purposes outside an institution's approved objectives also attracts penalties. The fines increase from Dh25,000 to Dh50,000 and then Dh150,000.
Religious activities outside approved premises face penalties
The regulations also establish boundaries around where religious activities can take place.
Conducting prayers, ceremonies or other religious rituals outside designated premises attracts fines of Dh100,000 for the first violation.
The penalty increases to Dh200,000 for a second violation and Dh400,000 for a third.
Using a place of worship for activities outside its approved constitutional purposes carries the same escalating fines.
Religious institutions must also obtain approval before organising conferences, seminars, gatherings and other events where required.
Holding such events without approval, or exceeding the scope of an existing approval, attracts an initial warning. Subsequent violations carry fines of Dh15,000 and Dh30,000.
The rules also address practices that threaten the safety of worshippers or employees.
Rituals involving harm to participants or other people, or activities that threaten health, safety or security, attract a Dh100,000 fine for the first violation. Further violations may lead to temporary suspension.
These provisions are accompanied by requirements for institutions to cooperate with regulatory officials and provide requested information.
Refusing to cooperate with authorities, withholding documents or preventing officials from carrying out their duties attracts fines of Dh50,000, Dh100,000 and Dh250,000 for successive violations.
Institutions receive time to respond and challenge penalties
The new framework also outlines procedures that authorities must follow before imposing administrative penalties.
A competent authority must first prepare a report detailing the alleged violation and notify the affected place of worship.
The institution is then given 15 days to respond. Failure to submit a response within that period may be treated as evidence that the violation occurred, although the institution can provide evidence to the contrary.
After considering the response, the authority determines the appropriate administrative penalty.
The institution must also be notified of the decision within the prescribed period.
Importantly, places of worship have 15 days from receiving notification to challenge an administrative penalty or other measure.
The appeal must explain the reasons for the objection and include relevant supporting documents.
Authorities are required to decide appeals within 30 working days of receiving a complete submission. They may uphold the original penalty, replace it with a lighter one or cancel it.
Failure to receive a response within the specified period is treated as an implicit rejection. Institutions may still pursue legal action where applicable.
Administrative fines must be paid within 30 days after the penalty decision becomes final.
For most categories, repeated violations can also result in temporary suspension of activities for up to three months. Such suspensions may be extended for similar periods under the applicable provisions.
The framework therefore gives regulatory authorities several enforcement options beyond financial penalties.
What the regulations mean for religious institutions
The UAE's framework places greater responsibility on non-Muslim religious institutions to maintain proper governance and financial accountability.
Churches and other places of worship must pay particular attention to licensing, record-keeping, fundraising procedures and relationships with overseas organisations.
The rules do not amount to a blanket prohibition on religious activities or international religious relationships. Rather, they establish regulatory requirements that institutions must follow when conducting their operations.
Federal Law No. 9 of 2023 provides the broader legal foundation for regulating non-Muslim places of worship. The 2026 resolution sets out specific administrative penalties for breaches of that framework.
For religious communities living in the UAE, the distinction is important. The measures concern institutional compliance and the management of registered places of worship, rather than announcing a general ban on non-Muslim religious practice.
With the penalty schedule now in place, religious institutions will need to ensure that their administrative and financial arrangements meet the country's regulatory requirements.
