UAE R&D Tax Credit Phase 1 vs Phase 2: Plan Now
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 tax credit that reduces their corporate tax […]
UAE R&D Tax: Qualifying Expenditure Explained
Not every R&D cost qualifies. RDvault explains the four categories of UAE R&D tax qualifying expenditure, gateway conditions, and key exclusions. At a glance The UAE R&D tax credit rewards genuine innovation, but only on specific categories of expenditure that meet strict conditions. Here is what you need to know before you start calculating your […]
Can Free Zone Companies Claim UAE R&D Tax Credits?
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. 215 of 2025 does not exclude free […]
UAE R&D Tax Incentives 2026: Everything Your Business Needs to Know
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 new UAE R&D tax incentives 2026 allow qualifying businesses […]
UAE R&D Tax Incentives: A Strategic Guide for Startups
⚠ 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 non-refundable credits function as government co-investment and […]