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 […]
UAE R&D Tax Credit Pre-Approval: 10 Mistakes That Will Get Your Application Rejected
What you need to know before the portal opens The Emirates R&D Council’s pre-approval portal has not yet launched as of April 2026. The operational mechanics, including the application form, evidence standards, turnaround times, and assessment criteria, are still unpublished. What is published is the legislation. Ministerial Decision No. 24 of 2026 (MD 24/2026) and […]
UAE R&D Tax Credit Pre-Approval: 10 Mistakes That Will Get Your Application Rejected