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June 5, 2026

This document outlines UAE Cabinet Decision No. 215 of 2025, which establishes the regulatory framework for claiming the Research and Development (R&D) Tax Credit under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). It defines qualifying entities and R&D activities, outlines eligible expenditures (requiring a minimum of AED 500,000 per project), and details the procedures for claiming, utilizing, and carrying forward the tax credit, as well as provisions for the claw-back of unduly received credits.

R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Cabinet Decision No. 215 of 2025

The Cabinet:

Having reviewed the Constitution,
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,
Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises,
Pursuant to what was presented by the Minister of Finance and upon the approval of the Cabinet,

Decided:

Article 1 - Definitions

Definitions in Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 142 of 2024 referred to above shall apply to this Decision, other than that, the following words and expressions shall have the meaning assigned against each, unless the context requires otherwise: