Legislation
Access the laws and decisions governing the UAE R&D Tax Credit, including the Corporate Tax Law and the Cabinet and Ministerial Decisions that set out the conditions for Qualifying R&D Activities and Qualifying R&D Expenditure.
Categories
Federal Decree-Law No. 47 of 2022
The Corporate Tax Law and the legal basis for tax credits.
Explore MoreCabinet Decision No. 215 of 2025
Establishes the UAE R&D Tax Credit, who may obtain it, the expenditure categories, the minimum threshold, the UAE territorial requirement and the grants exclusion.
Explore MoreMinisterial Decision No. 24 of 2026
Sets the rates and tiers, the five qualifying criteria, Staff Cost rules, excluded fields and activities, Tax Group treatment and record-keeping requirements.
Explore MoreERDC Decision No. 01 of 2026
Governs application procedures, Requests for Information, outcomes, lapse and appeals.
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