UAE R&D Tax Credits Explained
Presented by Shoayb Patel, Founder — RDvault
The UAE R&D tax credits for 2026 are now confirmed and in effect, and this video captures the moment RDvault founder Shoayb Patel explained why every UAE business and Dubai startup should begin preparing immediately. It covers the broad scope of activities that qualify and why cost tracking from 1 January 2026 is essential to maximising a claim. Note: This video references a credit rate of 30 to 50 percent, which was based on early consultation figures. The confirmed rates under Cabinet Decision 215 of 2025 are 15 to 50 percent across three bands. See the legislation walkthrough for the full confirmed rate structure. The credit is now in effect under Cabinet Decision 215 of 2025 and Ministerial Decision 24 of 2026. It offers non-refundable credits of 15 to 50 percent on qualifying R&D expenditure up to AED 5 million, with a maximum credit of AED 2 million per tax period. Businesses that have not yet begun tracking qualifying costs should start immediately, as retrospective claims require contemporaneous records to withstand FTA scrutiny. The video covers the broad sector applicability of the scheme, from fintech API development to AI model testing to product troubleshooting. This is not a niche incentive for large corporates but an accessible mechanism for any UAE business investing in technical innovation.
Transcript
Related Reading

UAE R&D Tax Credit Pre-Approval: 10 Mistakes That Will Get Your Application Rejected
Pre-approval from the Emirates R&D Council is mandatory. Miss it or get it wrong, and there is no fallback. Here are 10 rejection triggers drawn directly from the legislation.

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.


