Cabinet Decision No. 215 of 2025: What It Means for UAE R&D Tax Credits
Last updated: 4/10/2026 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 Corporate Tax Law), it creates a tiered incentive worth up to AED 2 million per tax period for businesses conducting qualifying research […]
Ministerial Decision No. 24 of 2026: UAE R&D Tax Credit Implementation Rules Explained
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. 215 of 2025 established what the credit is and […]
UAE R&D Tax Staffing Thresholds: The 2/6/14 Rule
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 (MD 24/2026), access to each credit tier […]
UAE R&D Tax Credit for Startups and Loss-Making Companies: The Window Is Open
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 2026 period. The first returns are not […]
Why Finance Teams Should Watch UAE R&D Tax Incentive Policy
How recent legislative amendments shape UAE R&D tax credits for finance teams. Covers settlement order, refundability, ERP readiness, and Pillar Two interactions. ⚠ 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 […]
UAE Research and Development Council: Innovation Framework
The Emirates R&D Council, re-established in September 2025, coordinates national innovation priorities across government, academia, and the private sector under Vision 2071. The United Arab Emirates has reinforced its commitment to becoming a global innovation leader through the reestablishment of the Emirates Research and Development Council (ERDC) in September 2025. This strategic initiative represents a […]
How the UAE’s Vision 2031 Links to R&D Tax Credits
How the UAE Vision 2031 plan to double GDP connects to R&D tax credits. Explore how national innovation targets are driving private-sector investment incentives. ⚠ 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 […]