This study aims to develop and evaluate the validity, practicality, and effectiveness of a HOTS-oriented Inquiry-Based Discovery Learning (IDL) model in the teaching of Aqidah Akhlak to enhance students’ higher-order thinking skills and emotional-spiritual intelligence. This study employed a Research and Development (R&D) approach using a modified Borg & Gall model. The research subjects included teachers and students at a public Madrasah Aliyah in Pesisir Selatan Regency. Data were collected through observation, interviews, expert validation, a practicality questionnaire, and pre- and post-tests following the implementation of the model. Qualitative data were analyzed descriptively, while quantitative data were analyzed using Aiken’s V, the practicality percentage, the paired-sample t-test, and N-Gain. The results of the study indicate that the HOTS-based IDL model meets validity criteria with Aiken’s V values ranging from 0.77 to 0.82, is practical with a practicality level of 79.32%–80.25%, and is effective based on N-Gain values ranging from 0.38 to 0.86, which fall into the moderate to high category. The implementation of this model has proven effective in enhancing students’ analytical, evaluative, and creative abilities while strengthening their emotional and spiritual intelligence through active and reflective learning grounded in Islamic values. These findings indicate that the integration of HOTS into the IDL model contributes to the development of Aqidah Akhlak learning that is oriented not only toward cognitive achievement but also toward the development of emotional and spiritual intelligence as holistic goals of Islamic education.