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.