FrequentlyAsked Questions

ERDC strengthens the UAE’s R&D ecosystem by supporting strategic frameworks, national coordination, partnerships, guidance and initiatives that help research and development create practical, economic and national value.

Businesses, government entities, higher education institutions, researchers, innovators and other R&D stakeholders can engage with ERDC to access relevant guidance, resources and opportunities.

ERDC assesses Pre-Approval applications and the later confirmation of actual Qualifying R&D Expenditure through TAWWER. The Federal Tax Authority administers the final claim through the Corporate Tax Return in EmaraTax. The Ministry of Finance is responsible for Corporate Tax policy and legislation.

No. ERDC assesses R&D projects, issues Pre-Approval outcomes and reviews the later confirmation of actual expenditure. The final tax credit is claimed through the Corporate Tax Return in EmaraTax and administered by the Federal Tax Authority.

It applies to Tax Periods commencing on or after 1 January 2026.

Yes. A minimum of AED 500,000 in Qualifying R&D Expenditure applies per R&D Project per Tax Period.

Tiered rates of up to 50% apply, based on both the level of Qualifying R&D Expenditure and the number of R&D staff, subject to all official requirements. The expenditure amount alone does not determine the rate.

Qualifying R&D Activities must be conducted in the UAE and meet the five criteria: Novel, Creative, Uncertain, Systematic, and Transferable and/or Reproducible.

Qualifying R&D Activities must fall within a field of science or technology. Activities in the social sciences, humanities and the arts are excluded.

No. Eligibility is assessed based on the R&D activity and whether it meets the official criteria, not simply on the organisation’s sector.

Grant-funded or reimbursed expenditure does not qualify. Intra-group recharges are not Qualifying R&D Expenditure for Tax Groups, and expenditure outside the four qualifying categories does not qualify. Employee stock option plans are excluded from Staff Costs.

An individual authorised to act on behalf of the Qualifying Entity signs in using UAE PASS and requests access to the organisation. The request must be approved by the Qualifying Entity’s authorised signatory registered with the Federal Tax Authority. The individual acts only as a representative; the rights, obligations and tax credit belong to the Qualifying Entity.

Applicants provide organisation and project information, research objectives, methodology, scientific or technological uncertainties, the project workplan, R&D team information, estimated budget, Qualifying R&D Expenditure and supporting documents.

ERDC reviews the project against the five R&D criteria and assesses the estimated Qualifying R&D Expenditure. The application may be approved, approved in part or rejected, and ERDC may issue a Request for Information where clarification is needed.

Review time depends on the application and the information provided. Applicants can monitor the application status through TAWWER. No review duration or decision date should be assumed unless officially confirmed.

Applications cannot be freely edited after submission. If ERDC requires clarification or further evidence, the applicant can provide the requested updates through the Request for Information process in TAWWER.

The Qualifying Entity returns to TAWWER to confirm actual Qualifying R&D Expenditure and submit final project information and supporting evidence. Following ERDC’s review, it proceeds to the applicable claim process through the Corporate Tax Return in EmaraTax.

No. The final claim is submitted through the Corporate Tax Return in EmaraTax and administered by the Federal Tax Authority.