Blog & Insights

The UAE's R&D tax credit regime commenced on 1 January 2026, offering significant opportunities for startups and loss-making companies. This guide details how to build qualifying expenditure, satisfy staff thresholds, and maximise the carry-forward credit position before the chance narrows.

Ministerial Decision No. 24 of 2026 (MD 24/2026) outlines the operational rules for the UAE's new R&D tax credit regime, detailing qualifying criteria, credit rates, staffing thresholds, and the pre-approval process. Available from 2026, it clarifies the AED 5 million spend cap, with a maximum credit value of AED 2 million. This guide explains MD 24/2026 and CD 215/2025, detailing who qualifies for the incentive.

The Emirates R&D Council pre-approval portal is crucial for claiming the UAE R&D Tax Credit. This article outlines legislative requirements, likely application details, and how businesses can prepare documentation today to ensure readiness for the portal's launch.

Discover the UAE's R&D tax incentives, a strategic framework designed to reduce financial pressures for innovation-driven companies. Learn how these refundable tax credits work, who qualifies, and how they can benefit early-stage startups as government co-investment, set to begin January 2026.

The Dubai Future Foundation is the institutional engine behind UAE's innovation agenda, aligning research with policy. It maintains a structured capability for long-term thinking, informing resource allocation and positioning Dubai in the global economy, directly influencing legislative processes.

STEP Dubai 2026 showcased a shift in the UAE's startup ecosystem towards commercially disciplined innovation. Founders, CFOs, and investors are now focused on smart growth and efficient spending. Non-dilutive funding, especially R&D tax incentives, is becoming a strategic priority for businesses looking to build robust financial infrastructure.