UAE R&D Tax Credit

Claim up to
AED 2M a year
on your UAE R&D spend.

Specialist UAE R&D tax credit claims, handled end-to-end.
Pre-approval comes first. 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

See your number in ten seconds.

Two figures decide your rate: qualifying spend, and how many people work on R&D. Each band is gated by the 2‑6‑14 rule.

01  Qualifying R&D spend

AED 500,000

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

AED 75,000
15%blended rate

Estimated credit, bands added together

TierQualifying spendMin. R&D staffRateMax credit in band
1First AED 1M2 people15%AED 150,000
2Next AED 1M6 people35%AED 350,000
3AED 2M – 5M14 people50%AED 1,500,000

Indicative only. Non-refundable credit on up to AED 5M of qualifying spend, capped at AED 2M per tax period, subject to Emirates R&D Council pre-approval (MD 24/2026 Art 4). Minimum AED 500,000 spend applies per project.

Run a full estimate →
02 · How to claim

Four stages, fully handled.

01

Assess and plan

You: one 45-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.

02

Build the evidence base

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.

03

Secure pre-approval

You: one review, then sign off

Mandatory for every project before the credit can enter your tax return. We appraise each project against the Frascati criteria, write the application, and liaise with the Council. This is the step most businesses miss.

04

Report and file

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.

03 · The legislation

One condition decides everything.

Under Article 4 of Ministerial Decision No. 24 of 2026, every project must be pre-approved by the Emirates R&D Council before the credit can be claimed. There is no retrospective mechanism. Work done without pre-approval earns nothing, whatever the spend.

 

Applies from 1 Jan 2026

Tax periods starting on or after. Offset against Corporate Tax.

AED 500,000 per project

The minimum spend is assessed per project, not per entity.

Audited accounts required

Mandatory for every claim. No exemption for smaller entities.

Seven-year retention

All supporting records held under Article 12.

04 · The record

A UK record, applied to the UAE.

Nine years simplifying R&D tax compliance for UK startups, scaleups and enterprises. We are bringing the same method to the UAE.

AED 396M+
£80M+
R&D claims processed, United Kingdom
1,300+

R&D claims filed

ICAEW

Chartered Accountants, 15+ years

AED 396M+
£80M+
R&D claims processed, United Kingdom
1,300+

R&D claims filed

ICAEW

Chartered Accountants, 15+ years

Case study · From our UK practice
AED 1.86M
£375K

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 on first review, zero adjustments.

05 · Insights

Education first. Always.

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.

01

Everything you need before you apply to the Emirates R&D Council.

02

The operational manual for the credit, clause by clause. Policy Updates · 23 min

03

Who qualifies, what counts, and what is excluded.

04

Minimum R&D headcount for each credit band, explained.

faq

Frequently Asked Questions

Can my accountant just handle R&D tax credits?
Most accountants are excellent at what they do, but R&D tax compliance is a specialism. The UAE incentive follows OECD Frascati standards and requires documentation well beyond standard financial records, plus a Council pre-approval application that reads as a technical case, not a tax return.
Overclaiming triggers scrutiny: at best rejection, at worst penalties and reputational risk with the FTA. Underclaiming is equally costly. We review every claim against the current legislation and make sure the documentation is audit-ready before submission.
Now. The credit applies to tax periods commencing on or after 1 January 2026, and pre-approval is mandatory under Article 4(1) before the work is claimed. Companies conducting qualifying R&D should already be documenting projects and tracking costs.
The UAE R&D tax credit launched on 1 January 2026, for tax periods starting on or after that date. However, you can register with us now to ensure priority processing and early preparation of your documentation.

The UAE follows OECD Frascati Manual standards. Qualifying activities include systematic investigation, experimental development, applied research, and basic research that advances scientific or technological knowledge. This covers software development, AI/ML research, pharmaceutical research, manufacturing process improvements, clean energy innovation, and more.

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 →

Start with a conversation.

Your first consultation is on us. An honest read on whether you qualify and what it is worth, before you commit to anything.

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