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Most UAE companies leave R&D tax incentives on the table

Complex eligibility criteria, scattered financial data, and time-consuming documentation make it hard to claim what you're entitled to. We fix that.

Unclear eligibility

Does your work qualify? Frascati criteria are complex.

Scattered data

GL lines, timesheets, and evidence across multiple systems.

Time-consuming

Manual classification and narrative writing takes weeks.

Calculator

Estimate your R&D tax credit

Tiered non-refundable credit: 15% on first AED 1M, 35% on AED 1–2M, 50% on AED 2–5M

AED 100KAED 5M (cap)
Your R&D spend
AED 1,000,000
Your estimated R&D tax credit
AED 150,000
First AED 1M at 15%AED 150,000

Credit rates require minimum R&D staff thresholds (2/6/14 respectively). 30% uplift on staff costs applies. Pre-approval from Emirates R&D Council required.

Quick Assessment
What you get

Your complete R&D tax claim

Software, a tax expert, and a defensible submission pack, all in one place

Integrate or upload, your choice

Plug directly into your accounting software, GitHub, Jira, Linear, and HRIS. Or simply upload a GL export. Either way, R&D evidence flows in and links itself to the right projects automatically.

AI that actually reads the law

Every cost, project, and narrative is evaluated against Cabinet Decision 215 and Ministerial Decision 24. Not generic R&D templates. The platform knows a qualifying prototype from an ineligible customisation.

A real tax expert signs off every claim

Before anything leaves the platform, a qualified UAE tax professional reviews your claim end to end. A named human, not a chatbot, puts their signature on the number.

Emirates R&D Council, fully managed

Before you can file with the FTA, the Council has to approve your projects. We draft the Frascati narratives, assemble the competent professional dossiers, track every application, and log every Council message. The hardest part of the process, done for you.

Built to be audited

The real difference shows up 18 months later

Most R&D claims end up as a PDF and a spreadsheet. When the FTA audits you (and they will, within seven years), the answers are scattered across consultants' inboxes, old email attachments, and staff who have left the company.

With Incentive.ae, every number on your claim is a live link. Click a figure, see the GL line. Click a project, see the ERDC application and the approved narrative. Click a cost, see the MD 24 Article that authorises it.

Your whole claim stays defensible. For seven years. Automatically.

Built for compliance

Trusted methodology, audit-ready output

Frascati Manual Aligned
FTA Aligned
Secure & Auditable
MoF Aligned
Process

How it works

From data upload to FTA-ready documentation

01

Connect

Plug in your accounting, engineering, and HR tools, or upload files directly. Minutes, not days.

ZohoXeroJIRAGit...
02

Automate

Costs get classified. Projects get narrated. Your ERDC application and FTA claim get assembled. You watch it happen in one dashboard.

03

Review

A qualified UAE tax expert walks you through the claim, flags anything borderline, and signs off alongside you.

04

File

Both the ERDC pre-approval pack and the FTA submission pack come pre-assembled, pre-signed, and traceable. Review, sign, submit.

The team

Built by UAE tax insiders

Our team combines Big4 tax advisors from firms like EY and PwC with former Federal Tax Authority consultants and engineers who have built tax compliance software for other jurisdictions.

Find out if you qualify for the UAE R&D tax incentive

No commitment. We'll review your situation and tell you if it's worth pursuing.

Get in touch
Contact

Let's discuss your R&D tax credits

Share your details and a specialist will be in touch within 24 hours.

Email
get@incentive.ae
Location
Dubai, UAE

We respect your privacy. No spam, ever.

Frequently Asked Questions

Common questions about the UAE R&D tax incentive

See all 30 questions
What is the UAE R&D tax incentive?

A tiered, non-refundable tax credit established by Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026. Credit rates are 15% on the first AED 1M, 35% on AED 1–2M, and 50% on AED 2–5M of qualifying R&D expenditure, subject to minimum R&D staff thresholds. Staff costs receive a 30% uplift. Unused credits carry forward indefinitely.

Who qualifies for the R&D tax credit?

UAE-incorporated entities (including Free Zone persons) subject to Corporate Tax and/or Top-up Tax that conduct qualifying R&D activities in the UAE. Foreign entities with a UAE Permanent Establishment also qualify. Free Zone entities must be taxed at 9% on R&D-derived income or subject to Top-up Tax. Entities using small business relief (Article 21) are excluded. A minimum number of R&D employees is required.

What counts as qualifying R&D expenditure?

Staff costs (with a 30% uplift for overheads), consumable costs (including software licenses), subcontracting fees (UAE-based only), and arm's length cost-sharing contributions. Each R&D project must have at least AED 500,000 in qualifying expenditure per year. Social sciences, humanities, and arts are excluded. Staff must be physically located in the UAE.

How do I claim the R&D tax credit?

You must first obtain pre-approval from the Emirates R&D Council. Claims are submitted with your Corporate Tax or Top-up Tax Return, accompanied by: Council pre-approval proof, a senior management declaration, a qualifying expenditure breakdown, and audited financial statements. Late claims are generally not accepted.

Can Free Zone companies claim?

Yes, but only if the Free Zone entity is subject to Corporate Tax at 9% on taxable income derived from R&D activities, or subject to Top-up Tax. Qualifying Free Zone Persons taxed at 0% on qualifying income cannot claim the R&D tax credit unless they meet one of these conditions.

What happens in Phase 2?

Phase 2 is under development. Based on Phase 1 data, the Ministry of Finance may introduce refundable credits, expanded qualifying expenditure limits, and sector-specific incentives. The Cabinet Decision framework already allows the Minister to set whether credits are refundable or non-refundable.

UAE R&D Tax Credit | Up to 50% Back | Incentive.ae