Shoayb Patel is an ICAEW Chartered Accountant and the Founder & CEO of RDvault, with 16+ years of experience in R&D tax credits across the UK and UAE. He specialises in R&D tax legislation, Frascati Manual criteria, and helping businesses understand and navigate R&D tax incentives.
He regularly writes and speaks about R&D tax credits, innovation and tax policy, with a particular focus on the emerging UAE R&D Tax Credit regime.
Shoayb Patel’s expertise in R&D tax and innovation has been featured beyond RDvault, with his insights contributing to conversations around the evolving UAE R&D tax landscape. His external publications offer practical perspectives for businesses and advisers navigating the country’s emerging R&D incentives and legislation.
Published by: ICAEW
Date: 21 May 2026
Author: Shoayb Patel ACA
Topic: UAE R&D Tax Credit regime, eligibility, qualifying expenditure, staff thresholds, pre-approval, free-zone eligibility, Phase 1, clawback and record keeping.
Last updated: 4/10/2026 The UAE R&D tax incentives 2026 allow qualifying businesses to claim non-refundable credits of 15–50% on eligible R&D expenditure, worth up to AED 2 million per tax period. On 1 January 2026, the UAE activated one of the most significant tax incentives in its history. The…
Last updated: 4/10/2026 Ministerial Decision No. 24 of 2026 is the operational manual for the UAE R&D Tax Credit - covering pre-approval, qualifying expenditure, credit computation, and anti-abuse rules. Ministerial Decision No. 24 of 2026 is the operational manual for the UAE's R&D Tax Credit scheme. Whilst Cabinet Decision No.…
The UAE R&D Tax Credit requires minimum staffing of 2, 6, or 14 R&D employees per tier. Miss the headcount and your credit rate drops. Here is how the rule works. The UAE R&D Tax Credit is not purely a spending-based incentive. Under Ministerial Decision No. 24 of 2026…
The UAE's R&D tax credit regime commenced on 1 January 2026, offering significant opportunities for startups and loss-making companies. The UAE's R&D tax credit regime came into force on 1 January 2026. As of April 2026, not a single company has filed a corporate tax return for the…
⚠ This article has been updated to reflect the confirmed legislation under Ministerial Decision No. 24 of 2026 and Cabinet Decision No. 215 of 2025. See the "Last updated" date above for when changes were made. Last updated: 4/6/2026 A strategic guide to UAE R&D tax incentives for startups. Learn how…
How the Dubai Future Foundation shapes UAE R&D policy through strategic foresight, the Dubai RDI Programme, and its direct influence on innovation legislation. ⚠ This article has been updated to reflect the confirmed legislation under Ministerial Decision No. 24 of 2026 and Cabinet Decision No. 215 of 2025. See the…
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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