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UAE R&D Tax Incentive - From theory to practice with global insights
Thursday, 9 April 2026 11:00 a.m. GST

Virtual - Webinar

Event language: English

9 Apr. 2026

Thursday, 11:00 a.m. GST

UAE R&D Tax Incentive - From theory to practice with global insights

Deloitte is hosting a webinar to explore the UAE’s newly introduced R&D Tax Credit incentive. Our specialists will provide insights into the framework, key considerations, and practical implications for businesses operating in the UAE.

Overview of the UAE R&D Tax Credit, including eligibility, qualifying activities, and compliance considerations.

UAE R&D Tax Credit: Key considerations for businesses

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UAE R&D Tax Credit: Key considerations for businesses

The UAE’s Corporate Tax landscape continues to evolve with the introduction of the R&D Tax Credit incentive, effective from 1 January 2026. Established under Cabinet Decision 215 of 2025 and further detailed by Ministerial Decision 24 of 2026, the incentive is designed to encourage innovation and private sector investment in research and development.

This session will provide a comprehensive overview of the R&D Tax Credit regime, including eligibility criteria, qualifying activities, and expenditure categories. It will also explore interactions with other UAE tax rules, alongside practical considerations such as documentation, governance, and audit readiness, drawing on international experience to highlight key takeaways for businesses.

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Basel Arafe

Basel Arafe

Deloitte - Middle East
Basel is leading the UAE Business Tax practice, with a strong focus on helping entities navigate the complexities arising from the introduction of corporate taxation in the region and the constantly evolving tax landscape. He has over 15 years of experience in primarily serving Canadian-based multinational corporations with Canadian and US tax related matters. Previously, he was a Partner in the US Tax practice at the Deloitte Montreal office, with a focus on assisting clients with US domestic corporate tax issues, relating to both federal and state level compliance and planning to ensure integration with an overall global tax-effective strategy. His knowledge and expertise also expand to income tax accounting, FATCA related matters, income tax withholding, credits and incentives, US tax reform, and taxation of pass-through entities. While he has advised clients across a variety of industries and sectors, he has extensive experience with companies in the technology, media, and telecommunication sector. Basel has completed the Canadian Institute of Chartered Accountants (CICA) In-Depth Canadian Tax Course and is an admitted member of CPA Canada (i.e., Chartered Professionals Accountants of Canada) and the American Institute of Certified Public Accountants (AICPA).
Kylie Gregge

Kylie Gregge

Deloitte - United Kingdom
Kylie is a founding member of the Global Investment & Innovation Incentives (Gi³) practice in the UK, leads the Gi³ practice for North South Europe and the UK, and has over 20 years experience assisting clients to fully optimise incentive opportunities in the UK and globally. Kylie is experienced in supporting hundreds of businesses across various sectors provides clients with the highest quality management and execution of effective incentives strategies. Kylie has worked with a number of government bodies, both in the UK and overseas, in the development and design of their incentive policies. She also has a wealth of experience in developing methodologies and leveraging technology for operational efficiency to gain a clear vision of relevant incentives opportunities. Kylie is a qualified solicitor in NSW, Australia and joined Deloitte in 2002.