21/07/2026
The UAE R&D tax credit is live — but the eligibility rules are strict.
Under Ministerial Decision No. 24 of 2026:
▸ R&D must be conducted in the UAE — not just funded from the UAE
▸ Staff recharges between group entities are absolutely excluded from qualifying expenditure
▸ Cost Contribution Arrangements must be priced at arm's length
Many businesses are including offshore R&D costs and intercompany tech fees — both disqualify the claim.
Structure it correctly before you claim it.
Visit this link for more info: https://taxadepts.com/corporate-tax-advisory-uae