This research aimed at learning about the implementation of murabahah contract restructuring at Bank BNI Syariah Yogyakarta Branch based on the Fatwa of Dewan Syariah Nasional. The type of research is qualitative using Primary and Secondary Data. The Primary Data were the data obtained directly from the research subject and were directly related to the matter researched. The Secondary Data were the data obtained from books in library. The analysis used in the research was descriptive analysis which was expected to describe the restructuring of murabahah contract financing at Bank BNI Syariah Yogyakarta Branch objectively which was appropriated to the Fatwa of Dewan Syariah Nasional. The research result indicates that the restructuring at BNI Syariah Yogyakarta Branch is conducted by rescheduling and reconditioning in accordance with the Fatwa of DSN Number 48/DSN-MUI/II/2005 about The Rescheduling of Murabahah Bills. BNI Syariah Yogyakarta Branch does not conduct restructuring (contract conversion) as mentioned in Fatwa DSN Number 49/DSN-MUI/II/2005 about Contract Conversion. However, BNI Syariah Yogyakarta Branch conducts the process of contract addendum. BNI Syariah will execute the bail and Write Off Final to customers who could not pay debt.