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 reviewed: 23 September 2026 Pre-approval from the Emirates Research and Development Council is mandatory for every R&D Project on which the UAE R&D Tax Credit is claimed. The platform built to receive and evaluate those applications now has a name: Tawwer. This article sets out what has…
At a glance RDvault is exhibiting at Accounting Refigured 2026. The event runs on Wednesday 16 September 2026 at Area57 Events, Al Khayat Avenue, Al Quoz Industrial Area 1, Dubai. The full agenda and tickets are at refigured.tech. The UAE R&D Tax Credit is already in force. It…
Phase 1 of the UAE R&D Tax Credit is live. Phase 2 is expected to bring refundability. Here is how to structure your R&D now to benefit from both stage At a glance Phase 1 is live. From 1 January 2026, qualifying UAE businesses can claim a non-refundable R&D…
Last updated: 4/10/2026 Official sources: Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026. Cabinet Decision No. 215 of 2025 is the legislation that formally establishes the R&D Tax Credit framework for the United Arab Emirates. Issued under Federal Decree-Law No. 47 of 2022 (the UAE…
What you need to know before the portal opens Last reviewed: 20 April 2026 The Emirates R&D Council's pre-approval portal has not yet launched as of April 2026. The operational mechanics, including the application form, evidence standards, turnaround times, and assessment criteria, are still unpublished. What is published…
Which UAE industries benefit most from R&D tax credits? We analyse sector-by-sector opportunities across AI, biotech, advanced manufacturing, and clean energy. ⚠ 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"…
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