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The UAE tax authorities have recently issued two key legislative instruments completing the regulatory framework governing the Research and Development (R&D) Tax Credit under the UAE Corporate Tax regime. This framework has been established through the issuance of:
- Cabinet Decision No. 215 of 2025 on the Research and Development Tax Credit, and
- Ministerial Decision No. 24 of 2026 on the Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025.
Taken together, these decisions introduce a structured R&D Tax Credit regime applicable to tax periods or fiscal years commencing on or after 1 January 2026, and provide detailed guidance on eligibility, computation, utilisation, and compliance requirements.
In this Alert, our Middle East Managing Partner, Olivier Remacle, and our Tax Principal, Barbara Schwartz, outline the conditions for the application of the new R&D Tax Credit framework and discuss its implications for UAE businesses.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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