The Emirates Research and Development Council has officially launched TAWWER, an online portal for preapproval filings under the UAE Research and Development Tax Credit regime. The incentive applies to fiscal years beginning on or after 1 January 2026, offering nonrefundable credits up to 50% against corporate tax and Top-up Tax. Projects must meet a minimum qualifying expenditure threshold of AED 500,000.
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.
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