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.
Not every R&D cost qualifies. RDvault explains the four categories of UAE R&D tax qualifying expenditure, gateway conditions, and key exclusions. Official sources: Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026. At a glance The UAE R&D tax credit rewards genuine innovation, but…
The short answer is yes, but with conditions Many founders and finance directors in UAE free zones assume they are automatically excluded from the UAE R&D Tax Credit. The position is commonly misunderstood, and it is costing businesses credits they are legitimately entitled to claim. Cabinet Decision No.…
Last updated: 4/10/2026 Official sources: Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 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. The UAE R&D…
Last updated: 4/10/2026 Official sources: Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 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…
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…
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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