This study aims to analyze the mediating role of strategic planning in the relationship between zakat compliance and institutional performance in the General Authority for Zakat in Yemen, filling a research gap in fragile environments (Bin-Nashwan et al., 2021; Bryson, 2018).  The study employed a quantitative descriptive-analytical approach using a questionnaire as a key tool which was distributed to all administrative and functional leaders in the Authority and its branch in the capital, Sana'a, totaling 515, thereby representing a comprehensive survey of the research community. A total of 417 questionnaires were received. However, 398 were valid for final statistical analysis. The data were analyzed using SPSS v24 and PLS-SEM software.  The results showed that a high level of zakat commitment is significantly associated with improved institutional performance (β = 0.413, p <0.01) and the strength of strategic planning implementation (β = 0.733, p < 0.01). It was also found that strategic planning has a direct effect on institutional performance (β = 0.462, p < 0.01). It plays a partial mediating role, accounting for approximately 45% of the total effect of zakat compliance on institutional performance. These results confirm the dual role of strategic planning as a direct driver of performance improvement and an indirect mechanism that translates religious commitment into measurable organizational efficiency. The study also extends the application of Resource-Based Theory (RBV) and institutional theory by showing how religious and ethical commitment can be transformed into a strategic resource that enhances performance, especially in fragile environments such as Yemen. The study recommends that Zakat institutions should strengthen their strategic planning systems, support digital transformation, and adopt comprehensive monitoring and evaluation systems that contribute to greater transparency, accountability, and institutional efficiency.