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Mudaraba Contract

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Mudaraba Contract?

Mudaraba is an Islamic finance partnership where one party provides capital (rab al-mal) and the other provides labor and expertise (mudarib). Profits are shared by a pre-agreed ratio; losses are borne by the capital provider unless caused by the mudarib’s negligence.

How It Works

  • Capital provider funds the venture.
  • Mudarib manages operations and decision-making.
  • Profits are split by agreed ratio; capital provider absorbs losses absent misconduct.

Saudi Context

Saudi banks use Mudaraba for unrestricted investment accounts and asset-management structures. SAMA and Shariah committees oversee its use to ensure compliance.

Example

A Saudi investor funds SAR 1 million in a Mudaraba venture with a fund manager who returns 30% of profits, taking 70% to compensate the capital provider.

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