UAE Launches Tawwer Digital Platform for R&D Tax Credit Pre-Approvals

The UAE has advanced the operational implementation of its Research and Development (R&D) Tax Credit regime with the rollout of Tawwer, according to guidance released by law firm Habib Al Mulla and Partners. Tawwer serves as the digital portal operated by the Emirates Research and Development Council (ERDC) to receive and assess applications for project pre-approval under ERDC Decision No. 01 of 2026.

The underlying incentive regime was established under Cabinet Decision No. 215 of 2025 under Federal Decree-Law No. 47 of 2022 on corporate taxation, alongside implementing rules in Ministerial Decision No. 24 of 2026. It provides eligible entities with a non-refundable tax credit of up to 50% of qualifying R&D expenditure, subject to prescribed spending limits, staffing rules, and qualifying conditions.

To access Tawwer, authorised individuals must log in using UAE PASS, register using the entity's Tax Registration Number, and receive authorization from the signatory registered with the Federal Tax Authority (FTA). Applications require comprehensive technical and budgetary details, including project goals, scientific or technological uncertainties, methodology, staffing allocations, and estimated qualifying costs.

Under Article 3 of Ministerial Decision No. 24 of 2026, eligible R&D activities must satisfy five cumulative criteria aligned with the OECD Frascati Manual: novelty, creativity, uncertainty, systematic execution, and transferability or reproducibility. Habib Al Mulla and Partners noted that securing ERDC pre-approval is a mandatory technical prerequisite, but entitlement to the final credit remains subject to verification and administration by the FTA through the corporate tax return.