UAE R&D Tax Credit Complete Guide
Everything you need to claim 30-50% of your R&D spend back as a corporate tax credit under Cabinet Decision 215. Eligibility criteria, qualifying expenditure, calculation examples, and the pre-approval process - all in one document.
30-50%
Tax Credit
AED 500K
Min. Threshold
6
Chapters
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UAE R&D Tax Credit at a glance
Legal basis
Cabinet Decision No. 215 of 2025
Credit rate
30% to 50% of qualifying R&D expenditure
Minimum spend
AED 500,000 per tax period
Administering body
Emirates R&D Council (pre-approval) + FTA (claims)
Eligible entities
UAE resident companies subject to corporate tax with qualifying R&D activities
Key qualifying costs
Staff salaries, materials, subcontracting, directly allocated overhead
What's inside the guide
Six chapters covering everything from eligibility to the pre-approval process - written for finance teams, not lawyers.
Cabinet Decision 215 Decoded
A plain-language breakdown of the UAE's R&D tax credit framework - what changed, who qualifies, and the timeline.
Eligibility Criteria
The six conditions your company must meet, with practical examples of qualifying and non-qualifying activities.
Qualifying Expenditure
Exactly what costs count toward the AED 500K threshold - staff, materials, subcontracting, and overhead allocation.
Credit Calculation
Step-by-step worked examples showing how to calculate your 30-50% credit across different expenditure scenarios.
Documentation Requirements
The records, reports, and project plans the FTA expects - structured so your next audit is stress-free.
Pre-Approval Process
How to apply for the Emirates R&D Council pre-approval, required attachments, and common rejection reasons.
Who this guide is for
UAE Companies Investing in R&D
If you spend AED 500K+ on research and development, this guide shows you how to claim back 30-50% as a corporate tax credit.
CFOs & Finance Teams
Get the documentation checklist and calculation methodology to present a watertight claim to the FTA.
Tax Advisors & Consultants
A reference guide for advising clients on the UAE's newest incentive - Cabinet Decision 215 of 2025.
Related CrossVal tools
Check your eligibility instantly or explore more financial tools.
Frequently asked questions
Everything you need to know about the questions you have in your mind
Don't leave money on the table
If your UAE company invests in R&D, you could be claiming back 30-50% of that spend. This guide shows you exactly how.
