21/03/2026
UAE R&D Tax Credit | 2026 FTA Tax Update
A significant development for innovation-driven businesses in the UAE.
The new R&D tax credit framework may provide:
• Up to 50% tax credit on qualifying R&D spend
• Up to AED 5 million qualifying spend per tax period
• Mandatory pre-approval via EmaraTax / UAE R&D Council
• Application for tax periods starting on or after 1 January 2026
This is especially relevant for businesses carrying out genuine innovation, technical development, and qualifying R&D activity.
At KGC Advisory, we help businesses review eligibility, assess activities, and structure their approach correctly.
Contact us for an eligibility review.