UAE R&D Tax Credit

Recover between 15% and 50% of your qualifying R&D spend, applied against your UAE Corporate Tax liability.

How Much Can You Recover?

The credit is calculated in tiers. The more you invest in R&D, the higher the rate.

Tier 1
15%
On your first AED 1 million
Minimum 2 R&D employees directly engaged in qualifying projects.
Tier 2
35%
On AED 1M to AED 2 million
Minimum 6 R&D employees directly engaged in qualifying projects.
Tier 3
50%
On AED 2M to AED 5 million
Minimum 14 R&D employees directly engaged in qualifying projects.

Both the spend and headcount thresholds must be met to access each rate. A minimum of AED 500,000 per project applies.

What Qualifies?

The scheme is open to a broad range of innovative UAE companies, projects, and costs.

Who Can Claim

  • UAE companies subject to Corporate Tax
  • Free Zone companies taxed at the standard 9% rate
  • Projects must be pre-approved by the Emirates R&D Council

Qualifying Projects

  • Basic research, applied research, and experimental development
  • Work resolving a genuine scientific or technical uncertainty
  • Activities performed within the UAE

Qualifying Costs

  • Staff salaries and employment costs, plus a 30% overhead uplift
  • Consumable materials directly used in R&D activities
  • UAE-based subcontractor fees and cost-sharing contributions

End-to-End Support

Our experts take ownership of the entire UAE R&D Tax Credit process, from early eligibility to audit support, so your team stays focused on innovation and compliance.

Step 01

Project Eligibility Assessment

Our R&D tax specialists work directly with your technical and finance teams to identify qualifying projects and define boundaries under the new framework.

Step 02

Council Pre-Approval Submission

We prepare and submit the full pre-approval dossier to the Emirates R&D Council on your behalf — a mandatory step before any expenditure can be claimed.

Step 03

Cost Allocation & Computation

You provide payroll records and ledgers, we handle the rest. We classify eligible expenditure and apply the appropriate allocation methodology.

Step 04

Technical Narrative

We translate your R&D activities into clear, structured narratives aligned with OECD/Frascati principles, ready for authority review.

Step 05

Claim Preparation & Submission

We consolidate technical and financial inputs into a consistent, audit-ready claim file to ensure accuracy before submission.

Step 06

Audit & Query Support

If questions arise, we draft the responses. We explain methodologies and address technical queries until resolution.

Our Guarantee

We align our financial success directly with your capital recovery.

No Benefit, No Invoice

Our engagement model is strictly contingent. If we do not identify eligible R&D expenditure, there is zero cost to your business.

Integrated Audit Defense

We don't just file and leave. Full audit support and FTA query management are included in our standard service scope.

Fee Reimbursement

In the unlikely event of a claim rejection, we provide proportional fee reimbursement protection.

300+ Satisfied Customers
1200+ Projects Claimed
$50M+ R&D Tax Secured
98% Success Rate
Consultation

Speak with an R&D Tax Expert

Assess your eligibility and prepare your claim now.

This initial conversation is designed to understand your innovation priorities and clarify how our specialists would support you from preparation through submission.

What happens during the call
Understand your R&D priorities
We discuss your projects, roadmap, and funding goals.
Check potential eligibility
Initial view on which activities may qualify from Jan 2026.
Discover the right support approach
We explain our technical justification and audit-ready process.

Contact Us

Thank you for your interest. Please submit your details, and our team will be in touch shortly to answer your questions.