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Eligibility20 Jan 2025· 12 min read
What Qualifies as R&D Under UAE Tax Law
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.
Resources
Practical guidance on UAE R&D tax incentives, eligibility, and compliance.
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.