Sector guide

R&D tax credits for cloud & SaaS.

UAE software companies are solving genuinely hard engineering problems at scale — isolation, sync, performance. That work often qualifies for the R&D Tax Credit, even when the product looks routine on the surface. The discipline is proving precisely which part.

01 · The five criteria, on the factory floor

How qualifying R&D shows up in software.

The UAE regime tests every project against the five OECD Frascati criteria. Here is what each looks like on a line, in a cell, or in a new process.

1

Novel

An architecture or method not readily available in the field.

2

Creative

Original engineering, not the assembly of known patterns.

3

Uncertain

Whether it performs at scale is genuinely uncertain.

4

Systematic

Planned benchmarks and iterations, properly documented.

5

Transferable

Results reproducible across tenants and environments.

02 · Example projects

The kind of work that qualifies.

Illustrative projects across upstream, downstream and the energy transition. Eligibility is always confirmed project by project.

Architecture

Multi-tenant at scale

A multi-tenant architecture that must guarantee isolation and performance at a scale with no proven pattern.

Data

Offline-first sync engine

A data-sync or conflict-resolution engine solving problems existing frameworks cannot.

Performance

Performance re-engineering

Re-engineering a core system to hit a performance target thought to be unreachable.

Scale

Elastic infrastructure

Auto-scaling or scheduling methods for workloads that break standard orchestration.

Search

Query & search at volume

Query or search engineering achieving latency at data volumes with no off-the-shelf answer.

Reliability

Consistency & resilience

Distributed-systems work to guarantee consistency or uptime beyond what known designs provide.

03 · Where the line falls

Genuine R&D, not routine engineering.

The value we add is drawing this line correctly — claiming what qualifies, and defending it, while leaving out what does not.

Typically qualifies
  • Appreciable improvement to underlying technology, not just new features.
  • Solving isolation, sync or performance problems with no established pattern.
  • Distributed-systems work where the outcome is genuinely uncertain.
  • Systematic benchmarking and iteration to resolve the uncertainty.
typically doesn't
  • Routine configuration, integration or feature development.
  • Building standard UI, CRUD or reporting screens.
  • Deploying managed services to their documented specification.
  • Bug fixing and maintenance of a working system.
Track record

£50M+

claimed across 450+ UK companies with a 100% audit success record — including complex, engineering-heavy claims in energy and industrials. The same chartered method now applies to the UAE.

“A very small fee for a very big service. RDvault made the entire R&D claims process straightforward and stress-free.”

Avora — software client

A UAE SaaS case study will feature here as claims complete under the new regime.

04 · Common questions

Frequently the qualifying work is invisible in the UI — it sits in the architecture, data layer or performance engineering. If your team resolved a genuine technical uncertainty a competent professional could not readily deduce, it may qualify.

No. Using managed services is normal; the question is whether you did development beyond their documented capability to solve a problem with no established answer.

Routine features do not. But where delivering a feature required an appreciable, uncertain improvement to the underlying technology, that development work can qualify.

Contemporaneous records: the technical uncertainty, the work done to resolve it, and project-level cost and staff-time allocation. We build this as the work happens — and pre-approval is mandatory before claiming.

Making things here? Let’s find what qualifies.

We assess your projects against the five criteria, handle pre-approval, and build the evidence — before a single figure is claimed.