UAE R&D Tax Credit: Emirates R&D Council platform | TAWWER is live
The digital platform of Emirates Research and Development Council (the “ERDC” or “Council”) - TAWWER (https://tawwer.gov.ae/), for the United Arab Emirates (UAE) Research and Development (R&D) Tax Credit is active now.
This marks an important development in the implementation of the R&D Tax Credit regime introduced under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026.
The platform provides businesses with a centralized mechanism to submit Pre-Approval Applications for R&D Projects, monitor their application status, respond to Council queries, and confirm actual R&D expenditure. With the platform now actively operational, the Council has also clarified the procedural requirements and key timelines applicable to businesses seeking to benefit from the R&D Tax Credit.
The Council has also published an extensive set of 136 Frequently Asked Questions (FAQs) across seven categories, together with user guides and templates intended to assist businesses in navigating the application process.
Key application and compliance timelines
The Council has clarified the following deadlines for Pre-Approval Applications and subsequent compliance requirements.
Activity |
Deadline / effect |
Pre-approval application – Tax Periods or Fiscal Years ending |
Within 40 business days from the end of the relevant period |
Pre-approval application – Tax Periods or Fiscal Years ending after 31 December 2026 |
On or before the last day of the relevant period |
Response to requests for information |
Within 20 business days from notification |
Reconsideration of Council determinations |
Within 30 business days from notification |
Expenditure confirmation |
Within six months from the end of the relevant Tax Period or Fiscal Year |
R&D Tax Credit claim |
As part of the relevant Corporate Tax Return or Top-up Tax Return, within the applicable filing deadline |
For example, businesses with a Tax Period ending on 31 December 2026 would be required to submit their Pre-Approval Applications within 40 business days following the period end. Importantly, notifications of Council determinations are considered effective once posted on TAWWER, irrespective of when the applicant accesses or reviews them.
Businesses should therefore ensure that the relevant deadlines are closely monitored, as failure to comply with the prescribed requirements may impact their ability to claim the R&D Tax Credit.
Key takeaways
TAWWER turns the R&D Tax Credit from a policy into a working process, and with it comes a clear but demanding compliance timetable. For businesses with 2026 financial period ends, the priority is immediate: identify qualifying projects, set up access, and file Pre-Approval Applications within the 40-business-day window.
Beyond the first deadline, the credit depends on sustained discipline: responding to Council queries on time, confirming actual expenditure within six months, and supporting the claim with contemporaneous records. A single missed step can cost the credit for that project and period.
For multinational groups in scope of Pillar Two, the interaction between the UAE R&D tax credit and the UAE Qualifying Domestic Minimum Top-up Tax (QDMTT) requires careful consideration. Because the credit is non-refundable, it is treated as a non-qualifying tax credit under the QDMTT regime, reducing covered taxes, lowering the effective tax rate (ETR), and potentially triggering additional top-up tax.
That said, the OECD's newly introduced Substance-Based Tax Incentive Safe Harbour (SBTI SH) may offer relief: credits qualifying as Qualifying Tax Incentives (QTIs) could avoid triggering additional top-up tax under this safe harbour. However, each incentive must still be tested against the QTI conditions, a substance cap may apply, and the SBTI SH must first be legislated in the UAE before groups can rely on it.
