UAE CT Database

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Cabinet Decision No. 215 of 2025

Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force

Text as published by the Ministry of Finance

Type
Cabinet Decisions
Issued
31 December 2025
In effect
Day after publication in the Official Gazette; applies to Tax Periods starting on or after 1 Jan 2026
Topics
Tax credits and incentives

The Arabic original is the authoritative text. It is shown below as published by the Ministry of Finance.

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