Policy & Legal Updates
UAE Launches Tawwer Digital Platform for R&D Tax Credit Pre-Approvals
The UAE has launched Tawwer, an online platform managed by the Emirates Research and Development Council to assess and pre-approve research and development projects. Under Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026, qualifying entities can access a non-refundable tax credit of up to 50% on qualifying R&D expenditure. Project pre-approval through Tawwer is mandatory prior to submitting the final corporate tax claim through the Federal Tax Authority.
