This webinar focused on the UAE’s newly introduced R&D Tax Credit incentive. The session shared insights on the framework, eligibility criteria, and practical considerations for businesses operating in the UAE.
Overview of the UAE R&D Tax Credit regime, including eligibility, qualifying activities, and compliance requirements.
UAE R&D Tax Credit: Key considerations for businesses
UAE R&D Tax Credit: Key considerations for businesses
The UAE’s Corporate Tax landscape continues to evolve with the introduction of the targeted R&D Tax Credit incentive effective from 1 January 2026, established under Cabinet Decision 215 of 2025 and detailed by Ministerial Decision 24 of 2026.
This session provided a comprehensive overview of the R&D Tax Credit regime, including eligibility criteria, qualifying activities, and expenditure categories. It also covered the policy intent and legal framework underpinning the incentive, alongside its interaction with other UAE tax rules and practical considerations related to compliance, documentation, and governance, supported by insights from international experience and key takeaways for UAE businesses.
