UAE R&D Credit · Phase 1 · 2026
UAE companies doing R&D can claim a tax credit, up to AED 2 million per year. Use the quick estimate or build from your actual team and expenses.
Try an example:
Estimated credit you could claim
AED 225,000
per year, against your Corporate Tax bill
1 more R&D staff would unlock the 35% rate on Band 2
+AED 100,000 potential uplift
You might qualify without knowing it
Three credit bands, higher spend and larger team = higher rate
The UAE R&D credit applies tiered rates to bands of your qualifying annual spend, gated by minimum UAE-based R&D team size.
| Spend band | Min. team | Rate | Max credit |
|---|---|---|---|
| AED 0 – 1M | 2+ people | 15% | AED 150K |
| AED 1M – 2M | 6+ people | 35% | AED 350K |
| AED 2M – 5M | 14+ people | 50% | AED 1.5M |
Based on publicly described rules under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026. Full guide ›
Ready to find out if your company qualifies?
This estimate is a starting point. AutoDoc helps your team document R&D activities and build the evidence file to support a real claim.
Illustrative estimate only, not tax advice. Based on publicly described rules under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026. Verify with qualified UAE tax advisors, UAE Ministry of Finance and the Federal Tax Authority.