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R&D tax credit (Corporate Tax) · United Arab Emirates
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Proposed regime
This estimates a proposed UAE R&D incentive expected for tax periods starting on or after 1 January 2026. Rates and eligibility are subject to legislation; use this as a readiness estimate only.
Inputs
Estimate
AED 500,000
Refundable R&D tax credit (proposed)
Indicative 50% refundable credit within the proposed 30% to 50% range.
Effective benefit · 50.0% of qualifying spend
- Proposed regime, expected for tax periods starting on or after 1 January 2026.
- Rates and eligibility are subject to legislation; treat this as a readiness estimate only.
- Qualifying expenditure
- 1,000,000
- Business profile
- SME / higher-rate
- Indicative rate
- 50%
Parameters as of 2026-07. Administering authority: the UAE Federal Tax Authority. Primary source: Federal Tax Authority. Program notes: standards library.
Illustrative estimate only, not tax advice. Actual outcomes depend on facts, current law, and qualified advice. Confirm parameters with the administering authority.
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Administering authority · tax.gov.ae
Last verified 2026-07 · FTA · authority homepage