UAE introduces R&D Tax Credit regime under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026
TAX ALERT
The UAE has launched a formal R&D Tax Credit regime allowing eligible businesses to claim non‑refundable tax credits on qualifying R&D expenditure, with tiered rates, mandatory project pre‑approval and robust documentation requirements. At Grant Thornton UAE we support businesses on eligibility, applications and wider tax advisory needs.