What Qualifies as R&D?

Presented by Shoayb Patel, Founder — RDvault

Understanding which qualifying R&D activities in the UAE count toward the R&D tax credit is one of the most common questions from businesses and fintech companies exploring the scheme. In this video, RDvault founder Shoayb Patel explains that R&D for tax credit purposes extends well beyond laboratory research and covers a broad range of technical activities that businesses carry out every day. Under the confirmed framework established by Ministerial Decision 24 of 2026, qualifying R&D must meet five FTA criteria simultaneously: it must be novel, creative, uncertain in outcome, systematic in approach, and transferable or reproducible. Activities that can qualify include solving technical challenges in software, product development and testing, feature experimentation, A/B testing infrastructure, and algorithm development. As Shoayb puts it, you do not need a lab coat. The key question is whether your team is working to resolve genuine technical uncertainty, not just applying known methods. If your engineers, developers, or technical staff are making decisions where the outcome is not known in advance and failure is a real possibility, that work is likely to qualify under the FTA criteria. This video gives you a practical feel for the boundary between qualifying and non-qualifying work. The RDvault eligibility checker and a free consultation can then confirm whether your specific activities meet the criteria.