Halal Finance Hub

Fixed income and Islamic Finance

Written by Written By The Editors | Aug 18, 2026, 4:49:29 PM

A factual guide to how fixed income investments work, why most of them raise riba concerns, and what Shariah-compliant alternatives exist in Canada and the United States.

Fixed income is one of the largest asset classes in the world and the standard building block of the conservative side of most portfolios. It is also the asset class where conventional finance and Islamic finance diverge most sharply, because the defining feature of a conventional fixed income instrument is a predetermined return on lent money, and that is precisely what riba describes.

This article explains what fixed income instruments are, how they generate returns, how Islamic scholarly bodies have classified the main categories, and what the Shariah-compliant alternatives look like in the Canadian and U.S. markets. It is educational only. It does not recommend or evaluate any instrument, and it is not investment, tax, or religious advice.

What is a fixed income investment?

Most fixed income investments are loans. An investor lends money to an issuer, a government, a municipality, a corporation, or a bank, and the issuer commits to two things: periodic payments over a defined term, and return of the original amount at the end of that term.

The mechanics are consistent across instruments:

  • Principal (or face value / par value): the amount lent, repayable at maturity
  • Coupon: the periodic payment, expressed as a percentage of face value
  • Term (or tenor): how long until principal is returned
  • Issuer: the borrower, whose creditworthiness determines the risk of non-payment

"Fixed" refers to the payment schedule, not to the market value of the instrument. Bond prices move inversely to prevailing interest rates: when rates rise, existing bonds with lower coupons fall in price. An investor who holds to maturity receives par unless the issuer defaults; an investor who sells earlier may receive more or less.

Why conventional fixed income raises riba concerns

Riba is generally understood as an unjustified increase on a loan of money, a return earned by the passage of time rather than by trade, ownership of assets, or bearing of risk. Because a conventional bond, GIC, CD, or savings account produces exactly that, Islamic scholarly bodies have generally classified them as impermissible regardless of issuer, credit quality, or purpose.

Three related concerns are typically cited:

  • Riba: the return is a charge for the use of money over time.
  • Bay' al-dayn / debt trading: trading debt instruments at a discount or premium is treated as the exchange of money for money at unequal value.
  • Absence of risk-sharing: the widely cited principle is that reward (al-ghunm) is justified only by bearing risk (al-ghurm). A lender whose principal and return are contractually protected has not borne commercial risk.

Note that the account an instrument is held in does not change its classification. A conventional bond fund inside a TFSA, RRSP, IRA, or 401(k) is the same instrument with a different tax wrapper.

Quick reference: how the main categories are generally classified

The table below summarizes how Islamic scholarly bodies and Shariah screening methodologies have generally treated each category. Rulings are not uniform, individual products vary in structure, and classifications below are general descriptions of published positions rather than determinations about any specific security.

 

Two things follow from this table. First, permissibility for sukuk and Islamic deposit structures is conditional on the structure, not automatic from the label. Second, most conventional funds marketed as "conservative," "balanced," or "income" hold conventional bonds, which is why they generally do not pass Shariah screens even when their equity sleeve would.

On preferred shares

Preferred shares are often grouped with fixed income because they pay a fixed dividend. The Fiqh Council of North America states plainly: "Preferred shares participate only in profit and do not bear loss, and they are impermissible." The objection is to the asymmetry — a claim on profit combined with priority protection against loss — rather than to the fixed payment alone.

AAOIFI Shariah Standard No. 17, first issued in May 2003 and supplemented by the AAOIFI Shari'ah Board's February 2008 resolution on sukuk, is the most widely referenced framework for sukuk. AAOIFI currently lists the standard as under redrafting. It recognizes fourteen structures built on different underlying contracts, including:

  • Ijara: sale-and-leaseback of an asset; investors receive rent
  • Murabaha: cost-plus sale of a commodity or asset; investors receive the markup
  • Musharaka: joint partnership; investors share profit and loss
  • Mudaraba: one party provides capital, the other expertise; profits shared by agreed ratio
  • Wakala: an agent invests the pool on investors' behalf
  • Istisna and salam: financing of manufacture or forward purchase

Two rules in Standard No. 17 are worth understanding because they shape the market:

Secondary market trading is restricted by asset composition. Trading is permissible only where the underlying portfolio is predominantly tangible assets or usufructs rather than receivables or monetary claims. This is why murabaha and salam sukuk, which produce debt-like receivables, are generally treated as non-tradable on secondary markets.

Guarantees of principal or return are prohibited. AAOIFI's February 2008 resolution reiterated that purchase undertakings at nominal value are not permissible in equity-based sukuk, mudaraba, musharaka and wakala, a rule already present in the 2003 standard, on the basis that such undertakings had the effect of guaranteeing returns and converting a partnership into a debt.

Market context

Sukuk issuance reached a record in 2025. According to S&P Global analysis reported in January 2026, global sukuk issuance totalled $264.8 billion in 2025, up 12.7% year over year, with foreign-currency issuance exceeding $100 billion. S&P projected $270–280 billion for 2026. Malaysia contributed the largest share of growth; Saudi Arabia issued $72.5 billion and the UAE $22.1 billion. Sustainable sukuk issuance reached $21.5 billion, up 38% year over year.

Issuance is concentrated in Malaysia, the GCC, Türkiye and, more recently, Egypt. Neither the Government of Canada nor the U.S. Treasury issues sukuk, which is why Muslim investors in North America generally access the asset class through funds holding foreign-issued sukuk.

Risks that Shariah compliance does not remove

Shariah screening addresses permissibility. It does not reduce financial risk, and several risks apply to sukuk in much the same way they apply to bonds:

  • Credit and issuer risk: the originator or obligor may fail to perform
  • Sovereign and country risk: issuance is concentrated in a limited number of jurisdictions
  • Duration risk: sukuk prices move with prevailing rate expectations
  • Currency risk:  most sukuk are issued in USD or local currencies of the issuing country
  • Liquidity risk: the secondary market is smaller and thinner than the conventional bond market
  • Concentration risk: a small number of sovereigns and financial institutions account for a large share of outstanding issuance

Important disclosures

This article is for informational and educational purposes only. It does not constitute investment, financial, legal, tax, or religious advice, is not a recommendation to buy or sell any security, and does not take into account any individual's circumstances, objectives, or risk tolerance.

Descriptions of Shariah rulings are general summaries of published positions of scholarly bodies and standard-setting organizations as of the date of publication. Islamic scholars differ on a number of the questions discussed. Nothing here is a fatwa or a determination of permissibility for any individual or any specific security. Investors should consult qualified financial, tax and religious advisors before making decisions.

Market figures cited are drawn from publicly available third-party sources as of the dates indicated, have not been independently verified, and are subject to change. AAOIFI Shariah Standard No. 62 remained in draft as of commentary published through early 2026; readers should confirm its current status directly with AAOIFI.

Investing involves risk, including possible loss of principal. Sukuk and Shariah-compliant investment funds are not deposit products: they are not CDIC or FDIC insured, not bank guaranteed, and may lose value, including the entire amount invested. Past performance does not guarantee future results. Shariah screening reduces the investable universe and may cause a portfolio to forgo opportunities available to unscreened portfolios, and to perform differently from unscreened benchmarks. Diversification does not assure a profit or protect against loss in a declining market.

Manzil is not affiliated with, and does not endorse, any third-party fund, issuer, index provider, or scholarly body referenced in this article.

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