Resources
Practical guidance on UAE R&D tax incentives, eligibility, and compliance.
The UAE R&D tax credit has a two-agency approval process and seven mandatory submission items. This guide walks through every step from project scoping to filing, written for finance teams who need a concrete checklist, not another overview.
Before any UAE R&D tax credit can be claimed, the Emirates R&D Council must pre-approve your projects. This walkthrough covers what the Council reviews, what documents you need, how long it takes, and how to avoid the common mistakes that get applications rejected.
Ministerial Decision No. 24 of 2026 gates the UAE R&D tax credit's tiered rates behind specific minimum staff headcounts. This post explains exactly how the 2, 6, and 14 thresholds are calculated, how part-time staff are counted, and what happens if you cross a threshold mid-year.
The legal framework and operational rules for the UAE's R&D tax credit are now published. Here's what Cabinet Decision No. 215 and Ministerial Decision No. 24 mean for your business, including tiered rates, staff thresholds, and claw-back provisions.
The Frascati Manual sets the global standard for R&D classification. Here's how it applies to UAE businesses and why most companies get it wrong.
The incentive takes effect for financial years starting January 2026. Here's what to do with the twelve months you have to prepare.
Software development sits in a grey zone for R&D claims. Most doesn't qualify. Some absolutely does. Here's how to tell the difference.
Full text with article-by-article annotations, plain-English summaries, and PDF download.
Tiered rates (15%/35%/50%), staff cost definitions, 30% uplift, subcontracting rules, and anti-abuse provisions.