Who Is Entitled to R&D Tax Credits?
Eligibility for research and development tax relief in the UAE.
Entitlement to R&D tax credits in the UAE will be set by the Federal Tax Authority and related legislation. This page summarises who is typically entitled to R&D tax credits in comparable schemes. It is for information only.
Companies that may claim
R&D tax relief is usually available to companies subject to tax that carry out or fund qualifying R&D. In the UAE, the exact criteria for who is entitled to R&D tax credits will be set by the Federal Tax Authority. Company size, sector, and the type of R&D may all be relevant.
Qualifying activities
The work must generally meet the definition of research and development (advance in science or technology, resolution of uncertainty). The UAE may adopt similar principles. Check FTA and official guidance for final eligibility rules.
Exclusions
Most schemes exclude certain activities, costs, or entities. For UAE R&D tax credit entitlement, refer to Federal Tax Authority guidance when the scheme is published.
How R&D tax credits work · How much is R&D relief? · R&D tax legislation