Cabinet Decision No. 215 of 2025: What It Means for UAE R&D Tax Credits
Cabinet Decision No. 215 of 2025 is the legislation that formally establishes the R&D Tax Credit framework for the United Arab Emirates. Issued under Federal Decree-Law No. 47 of 2022 (the UAE Corporate Tax Law), it creates a tiered incentive worth up to AED 2 million per tax period for businesses conducting qualifying research and development […]
