The Zakat Fund in the State of Qatar was established by Law No. (8) of 1992 as a legal entity with financial and administrative independence. It is responsible for collecting Zakat funds and disbursing them to their designated beneficiaries according to Islamic law. The Fund commenced its operations in 1995, fulfilling its institutional role in regulating the Zakat obligation, promoting social solidarity, and delivering aid to eligible recipients within the State of Qatar in accordance with Sharia principles and established procedures. Subsequently, Zakat operations have undergone several significant legislative and regulatory developments. Some provisions of the law establishing the Fund were amended by Law No. (21) of 1994 and then by Law No. (11) of 1999, strengthening the Fund's administrative and financial framework and its oversight mechanisms. Furthermore, Law No. (12) of 2021, regulating the receipt and disbursement of Zakat funds, was issued, emphasizing the importance of regulating and controlling this sector to achieve the objectives of Zakat, safeguard its funds, and ensure their delivery to their designated beneficiaries. Pursuant to Amiri Decree No. (57) of 2021, which defines the responsibilities of ministries, the Ministry of Awqaf and Islamic Affairs is responsible, among other things, for managing and regulating Zakat affairs. Subsequently, Amiri Decree No. (37) of 2022, concerning the organizational structure of the Ministry of Awqaf and Islamic Affairs, established the Zakat Affairs Department as an administrative unit directly under the Minister and clearly defined its responsibilities. The responsibilities of the Zakat Affairs Department include preparing the annual estimated plan for Zakat revenues and expenditures; receiving and disbursing Zakat according to its designated purposes; receiving, reviewing, and deciding on applications from eligible recipients; taking measures to highlight the obligation of Zakat and encourage its payment; responding to related inquiries; maintaining a database of those eligible for Zakat and assistance; reviewing applications for permits for legal entities to receive and disburse Zakat funds; and monitoring reports and data related to these permits. Accordingly, the Zakat work in the State of Qatar has evolved from the framework of the fund established in 1992 to a more organized administrative and legislative system, through which the Zakat Affairs Department plays its role as the competent authority for regulating Zakat affairs, and achieving Sharia and administrative governance in collecting and disbursing Zakat funds, in a way that enhances community trust and serves the eligible groups in accordance with the provisions of Islamic Sharia and the legislation in force in the State.