UAE R&D Tax Credit Reforms

UAE R&D Tax Credit Reforms

UAE R&D Tax Credit Reforms

On March 18, the UAE Ministry of Finance issued Ministerial Decision No. 24 of 2026, which puts into effect the first phase of the UAE’s Research and Development (R&D) Tax Incentives Programme (the “Programme”). The Programme was originally introduced under Cabinet Decision No. 215 of 2025. It applies to tax periods starting on or after […]

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