UAE R&D Tax Credit Guide: Eligibility, 50% Rates & Phase 1 Prep (2026)
The UAE R&D tax credit now applies to tax periods starting on or after 1 January 2026. The Ministry of Finance has released that the incentive is expenditure-based, may offer a 30% to 50% tax credit, and applies to qualifying R&D conducted within the UAE using an OECD Frascati Manual approach. For businesses developing