伊斯兰债券，又名**债券，是一种可在二级市场上交易的债务工具，而这些交易必须遵从伊斯兰教的宗教规定，英文名称为sukuk，即certificate的阿拉伯文，通常以信托凭证（trust certificates）或参与凭证（participation securities）的形式发行。

马来西亚是第一个发行伊斯兰债券的国家，近年得到大幅增长，主要是因为波斯湾地区的石油带来了可观的收入，现在，除波斯湾地区外，印尼甚至非伊斯兰教国之日本及中国均有发行伊斯兰债券。

伊斯兰债券与传统的资产担保证券很相似，但要注意的是，交易成本一般较高，因为会涉及伊斯兰教国家一些特定的法律，而且，在发展初期，由于投资人多数会持有债券至到期日，故此接近没有二级市场，不过，随发行量扩大，二级市场的交易也开始活跃，不过其流动性仍然比不上传统债券。

Sukuk (Arabic:صكوك‎, plural of صك Sakk, "legal instrument, deed, check") is the Arabic name for financial certificates, but commonly referred to as "sharia compliant" bonds. Sukuk are defined by the AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) as "securities of equal denomination representing individual ownership interests in a portfolio of eligible existing or future assets." The Fiqh academy of the OIC legitimized the use of sukuk in February 1988 Since fixed-income, interest-bearing bonds are not permissible in Sharia or Islamic law, Sukuk securities are structured to comply by not paying interest. This is generally done by involving a tangible asset in the investment. For example, by giving partial ownership of a property built by the investment company to the bond owner who collect the profit as rent, which is allowed under Islamic law. Upon expiration of the Sukuk, the rent payments cease.