
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…
Stay informed with the latest updates on UAE R&D tax credits and innovation funding.

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…

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 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…

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mechanics, including the application form, evidence standards, turnaround times, and assessment criteria, are still unpublished.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"…

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…

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.…
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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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