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UAE R&D Tax Credit From 2026: Rates, Headcount Tests, the Pre-Approval Requirement and How to Prepare a Claim
OCT 26, 2026·4 min read·Roshan R·United Arab Emirates
The UAE introduced a research and development tax credit against corporate tax for periods starting on or after 1 January 2026. Learn the tiers, the headcount and project tests, which costs count, and how pre-approval and carry-forward work.
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