R&D Tax Credit Legislation
The legal basis for research and development tax relief in the UAE.
R&D tax credits in the UAE will be governed by federal law and Federal Tax Authority guidance. This page gives a high-level overview. It is for information only and does not constitute legal or tax advice.
Legal framework
Research and development tax relief in the UAE will be set out in federal legislation and implemented by the Federal Tax Authority. The exact laws and effective dates will be published by the UAE government.
Definition of R&D
The definition of R&D for tax purposes is typically aligned with international guidelines (e.g. advance in science or technology, resolution of uncertainty). The UAE may adopt similar principles; check FTA and official sources.
Compliance
Compliance with R&D tax credit legislation and FTA requirements will be the responsibility of the company. Keep abreast of Federal Tax Authority updates when the scheme launches.
How R&D tax credits work · How much is R&D relief? · Who is entitled?