The process of issuing sukuk in continuation of past issues. The newly placed sukuk are issued with the same defining elements: face value, maturity, and coupon rate (profit rate) but not at the same price of original issue (the new issue is sold at the market price at the time of issue).

Sukuk tap issues are subject to a set of conditions including a minimum amount of time lapsing between an original issue and a sukuk tap issue, the amount of issue, etc.