UAE Launches TAWWER Portal for R&D Tax Credit Preapproval Applications

The Emirates Research and Development Council (ERDC) has launched TAWWER, a dedicated digital platform to handle preapproval applications under the United Arab Emirates Research and Development (R&D) Tax Credit regime. Established under Cabinet Resolution No. 215 of 2025 and implemented by Ministerial Decision No. 24 of 2026, the regime applies to tax periods and fiscal years beginning on or after 1 January 2026.

The policy provides nonrefundable tax credits to offset corporate tax and Top-up Tax liabilities. Tiered credit rates apply to qualifying expenditure: 15% on the first AED 1 million with a minimum average of two R&D staff, 35% on expenditures from AED 1 million to AED 2 million with at least six staff, and 50% on amounts between AED 2 million and AED 5 million requiring at least 14 staff. An R&D project must incur at least AED 500,000 in qualifying costs per period to qualify.

Eligible activities must be conducted within the UAE and satisfy five core criteria based on the Frascati Manual: novel, creative, uncertain, systematic, and transferable or reproducible. Activities in social sciences, arts, and humanities are excluded. Qualifying expenditure covers staff costs—which receive a 30% overhead uplift—consumables, subcontracting fees, and qualifying cost-sharing arrangements.

Access to TAWWER is initiated via UAE PASS and requires approval from the entity's authorized signatory registered with the Federal Tax Authority (FTA). For tax periods ending on or before 31 December 2026, preapproval applications must be submitted within 40 business days after period-end. Following ERDC preapproval, companies submit an expenditure confirmation within six months of period-end before making a formal credit claim on their FTA tax return.