Understanding R&D Tax Credits in the UAE
Presented by Shoayb Patel, Founder — RDvault
The UAE R&D tax credit explained: RDvault founder Shoayb Patel breaks down how the non-refundable credit of 15 to 50 percent works in practice. The credit applies to qualifying R&D expenditure across three bands, up to a maximum of AED 2 million per tax period. The video covers what counts as qualifying expenditure, how the staffing thresholds determine which band a business falls into, and why the credit represents a genuinely accessible form of non-dilutive capital for UAE startups and businesses across sectors. The framework is now confirmed under Cabinet Decision 215 of 2025 and Ministerial Decision 24 of 2026, effective from 1 January 2026. This video provides a clear conceptual foundation before you dive into the legislation in detail. For the full technical walkthrough of the confirmed rules, see the legislation walkthrough video and the resources section. Whether you are a startup exploring eligibility for the first time or a finance team assessing how the credit applies to existing R&D spend, this video is the right starting point.
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