Official R&D Documents
Access official guidance documents and resources for UAE R&D tax incentives
Official R&D Resources
Access comprehensive documentation and guidance materials
Cabinet Decision No. 215 of 2025
The foundational legislative framework establishing the UAE R&D Tax Credit, issued by the Cabinet.
Ministerial Decision No. 24 of 2026
Implementation provisions for the R&D Tax Credit, detailing qualifying activities, expenditure tiers, and claim procedures.
UAE R&D Guidance Paper
Official guidance from the UAE Ministry of Finance on R&D activity classification and foundations.
Frascati Manual
OECD's internationally recognized standard for R&D statistics and definitions.
R&D Tax Incentives Guide
Comprehensive guide to R&D tax credits and incentives available in the UAE.