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Ministerial Decision No. 24 of 2026

Ministerial Decision No. 24 of 2026 on the Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on Research & Development Tax Credit

In force

Text as published by the Ministry of Finance

Type: Ministerial Decisions
Issued: 18 March 2026
In effect: The date of issuance; applies from 1 January 2026
Topics: Tax credits and incentives

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Related acts

Provisions of other acts cited in this act

Cabinet Decision No. 142 of 2024 – Top-up Tax on Multinational Enterprises
Cabinet Decision No. 215 of 2025 – Research and Development tax credit
Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses

Other acts mentioned in the text

Federal Decree-Law No. 28 of 2022 – Tax Procedures