The advent of the Society 5.0 era and the implementation of the Merdeka Curriculum require students to possess critical thinking skills as one of the 21st-century competencies. However, Islamic Religious Education (PAI) instruction still often focuses on memorization and the textual presentation of material, thereby failing to adequately support the development of critical thinking skills. This study aims to analyze the concept of PAI instructional planning, the nature of critical thinking skills in PAI instruction, and instructional planning strategies oriented toward the development of these skills. This research adopts a qualitative design through a literature review, with data gathered from diverse sources such as books, journal articles, undergraduate theses, master’s theses, and related documents, and were subsequently analyzed using content analysis. The results indicate that PAI instructional planning plays a strategic role in developing students’ critical thinking skills through the formulation of objectives based on Higher-Order Thinking Skills (HOTS), the selection of contextual materials, the application of innovative instructional models, the use of probing questions, and assessment focused on higher-order thinking abilities. Furthermore, critical thinking skills in Islamic Education align with the concepts of tafakkur, tadabbur, ta’aqqul, and the character of ulul albab in Islam. Thus, systematic lesson planning for Islamic Education can serve to enhance critical thinking skills while strengthening students’ understanding and practice of Islamic values.