{"jurisdiction":{"name":"United Arab Emirates","slug":"uae","code":"AE","region":"Middle East & Africa"},"program":{"label":"R&D tax incentive","headline":"30-50% refundable (proposed)","refundClass":"Proposed","proposed":true},"creditIndex":{"score":77,"rank":3,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":85,"refundability":80,"breadth":70,"ease":60}},"authority":{"name":"UAE Federal Tax Authority","shortName":"FTA","url":"https://tax.gov.ae"},"primarySources":[{"label":"Federal Tax Authority","url":"https://tax.gov.ae","type":"authority"},{"label":"Ministry of Finance: corporate tax","url":"https://mof.gov.ae","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"advanced","url":"https://www.creditindex.org/calculator/uae"},"canonical":{"standards":"https://www.creditindex.org/standards/uae","calculator":"https://www.creditindex.org/calculator/uae","directory":"https://www.creditindex.org/directory/uae","facts":"https://www.creditindex.org/standards/uae/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:35:25.340Z"}