This study aims to describe the implementation of the Merdeka Curriculum in Islamic Religious Education (PAI) for eighth-grade students at SMPIT Daarussalaam Sangatta Utara, identify the challenges encountered, and analyze the solutions implemented by teachers and the school. The study employed a descriptive qualitative approach with a field research design and was conducted from February to May 2026. Data were collected through semi-structured interviews with the principal, vice principal for curriculum, three PAI teachers, and four eighth-grade students, supported by classroom observations and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing and verification. Data trustworthiness was strengthened through source and technique triangulation. The findings show that the Merdeka Curriculum in PAI was implemented through flexible and contextual learning using Project-Based Learning (PjBL), digital media, blended learning, and the integration of classroom learning with the school’s religious culture. The main challenges included unequal access to ICT facilities, limited instructional time, difficulties in implementing differentiated learning and assessment, and limited contextual PAI learning resources. The solutions included scheduled sharing of learning facilities, integration of projects with religious activities, continuous teacher professional development, and collaborative development of teaching modules. These findings indicate that the implementation of the Merdeka Curriculum is shaped by the interaction between curriculum policy, pedagogical practices, school resources, and the culture of Islamic education.