Specialist UAE R&D tax credit claims, handled end-to-end.
Pre-approval comes first, and TAWWER is now open. Claims cannot be made without it.
Chartered advisors. 1,300+ UK claims since 2017. Now claiming in the UAE.
AED 396M+ (£80M+) R&D Tax Credit claims processed
01 · What it’s worth
01 Qualifying R&D spend
Drag to set your annual qualifying spend
02 R&D headcount
People working on qualifying R&D. Each band unlocks the tiers above it.
Your estimated credit
Estimated credit, bands added together
Sent. Your breakdown is on its way - check your inbox in a minute or two.
You: one 15-minute call
We identify which projects qualify, map your team to the 2-6-14 thresholds, and confirm each project clears AED 500,000. You know your estimated credit before any work begins.
You: read-only access to your systems
We connect your accounting, payroll and timesheet tools so costs and staff time are captured as the work happens. Contemporaneous evidence carries far more weight than anything reconstructed later.
You: one review, then sign off
Mandatory for every project before the credit can enter your tax return. We appraise each project against the five conditions in MD 24, Article 3(1), write the application, submit it through TAWWER, and handle any Request for Information through to ERDC’s decision. This is the step most businesses miss.
You: nothing, we file
We compile the full R&D report (pre-approval confirmation, expenditure breakdown, audited statements, declaration) and submit to the FTA with your Corporate Tax return.
Council pre-approval is mandatory for each R&D project claimed. Applications are submitted through TAWWER, the digital platform of the Emirates Research and Development Council and the single channel for pre-approval, and proof of approval must accompany the tax credit claim. Submission is through TAWWER. As at 27 October 2026, ERDC’s guidance is that each application is either Pre-Approved or Rejected, and a pre-approval can cover less than was applied for. ERDC may first issue a Request for Information, which is not a rejection but must be answered within 20 business days. Calendar-year 2026 companies must apply by 26 February 2027 (40 business days after 31 December 2026).
Official sources: Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026.
Tax periods starting on or after. Offset against Corporate Tax.
The minimum spend is assessed per project, not per entity.
Mandatory for every claim. No exemption for smaller entities.
All supporting records held under Article 12.
Nine years simplifying R&D tax compliance for UK startups, scaleups and enterprises. We are bringing the same method to the UAE.
R&D claims filed
Chartered Accountants, 15+ years
R&D claims filed
Chartered Accountants, 15+ years
claimed across two tax years for a Series‑A scaleup building machine-learning infrastructure.
Two years of qualifying engineering had gone unclaimed by their previous adviser. We re-scoped every project against the five tests and rebuilt the evidence from source systems. Approved by HMRC on first review, zero adjustments.
The credit is new, and most of the market is still learning what it means. We write the plain-language guides we wish existed: clause by clause, no jargon.
The operational manual for the credit, clause by clause. Policy Updates · 23 min
The activity must aim to produce new findings. Being new to the business is not sufficient by itself. All five criteria must be met, having regard to the OECD Frascati Manual: novel, creative, uncertain, systematic, and transferable or reproducible. Software, AI, engineering and other projects must be assessed on their actual activities; a sector label alone does not establish eligibility.
We combine AI-powered analysis with human tax expertise for faster, more accurate claims. Unlike traditional firms, we offer: in-depth analysis, transparent success-based pricing, efficient turnaround, and audit-ready documentation included. Plus, we continuously provide real-time tracking and insights of all your R&D projects and numbers.
We provide a free eligibility assessment before you commit. We help identify qualifying activities, and our tax experts provide honest evaluations. If your activities don’t qualify, we’ll tell you upfront with no wasted time or hidden fees.
We offer transparent pricing. Our fee is usually a percentage of the credit recovered, with little or no upfront costs. We also offer a no-win-no-fee option. Contact us for a customised quote based on your estimated credit size.
The R&D tax credit is available for businesses of all sizes. Whether you’re a startup with a small R&D team or an established corporation with extensive research operations, you can benefit. The credit scales with your qualifying R&D spending
You’ll need financial records showing R&D expenditure (salaries, materials, overheads), project descriptions detailing research activities, and proof of business registration in the UAE. Our experts will guide you through the entire documentation process with clear checklists.
It varies by claim. Your first step is Council pre-approval, which must be in place before the work is claimed, and the credit itself is settled through your corporate tax return for that period. We give you a realistic timeline for your own claim once we have seen the projects.
Still have questions? We’re here to help. Book a Free Consultation →
Your first consultation is on us. An honest read on whether you qualify and what it is worth, before you commit to anything.
The UAE R&D Tax Credit is a corporate tax credit introduced under Cabinet Decision 215 of 2025 and Ministerial Decision 24 of 2026. It applies to tax periods starting 1 January 2026. Qualifying R&D expenditure receives a tiered credit of 15% to 50% depending on company size and expenditure level, capped at AED 2 million per tax period in Phase 1.
UAE Corporate Tax-registered companies conducting qualifying R&D in the UAE. Social sciences, humanities and the arts are excluded. Each project requires mandatory pre-approval from the Emirates Research and Development Council (ERDC) through the TAWWER platform before expenditure can qualify for the credit.
Qualifying R&D must meet five conditions in Article 3(1) of Ministerial Decision 24: it must be systematic, aim to resolve scientific or technological uncertainty, extend knowledge beyond what is routinely available, be conducted by competent professionals using established methods, and not fall within excluded fields. Each qualifying project must reach AED 500,000 of qualifying expenditure, measured before the 30% staff cost uplift.
Phase 1 caps the credit at AED 2 million per tax period. The rate structure is 15% on the first qualifying expenditure band, rising to 35% and 50% at higher bands. A 30% uplift is applied to qualifying staff costs. The credit is non-refundable in Phase 1 but can be carried forward against future UAE Corporate Tax liability.
Calendar-year 2026 companies must apply through TAWWER by 26 February 2027 — 40 business days from the first business day after the tax period ends. The deadline is per tax period and non-extendable. Companies planning to apply for 2027 or later should allow 30 days to set up UAE PASS signatory authority before the window opens.
Pre-approval is ERDC’s acknowledgement that the project qualifies as R&D under MD 24. It is not the credit itself. After pre-approval, the company submits an Expenditure Confirmation within six months of the tax period end, then claims the credit via the FTA Emaratax tax return.
Yes. Loss-making UAE Corporate Tax registrants can obtain pre-approval and lock in R&D expenditure for a credit carry-forward. The credit is non-refundable in Phase 1, so it offsets future corporate tax rather than paying as cash. Phase 2 may introduce refundability — not confirmed as of the law’s publication date.
Yes, provided they are UAE Corporate Tax registrants. A free zone company that elects Qualifying Free Zone Person status still accesses the R&D credit through its 9% Corporate Tax exposure where applicable. Free zone-specific nuances are covered in our free zone guide.
Any industry conducting qualifying R&D in the UAE: manufacturing, construction, fintech, banking, oil-gas and energy transition, cloud and SaaS, biomedical, aviation, deeptech, agritech, media and gaming, and others. The sector-blind test is Article 3(1) of MD 24 — resolving technical uncertainty systematically.
RDvault manages the full process end-to-end: eligibility assessment, qualifying expenditure modelling, TAWWER pre-approval application preparation, Request for Information handling, Expenditure Confirmation drafting, and FTA Emaratax filing. Our team has processed AED 396M+ in R&D claims across 450+ UK businesses since 2017, with every claim defended through to settlement.
R&D tax credits are all we do. Built in Manchester in 2017, AED 396M+ (£80M+) processed in UK claims. Now claiming for the UAE.
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