Research and Development Tax Credit — articles 1–14

The definitions set forth in the aforementioned Federal Decree by Law No. (47) of 2022 and Cabinet Resolution No. (142) of 2024 shall apply to this Resolution. In all other respects, the following terms and expressions s…

1. The Research and Development Tax Credit shall be calculated as a percentage of the Qualifying Research and Development Expenditure incurred by a Qualifying Entity during the relevant Tax Period or Fiscal Year. 2. The …

1. Any Qualifying Entity may claim the Research and Development Tax Credit in respect of Qualifying Research and Development Expenditure, provided that all of the following conditions are satisfied: a. The Qualifying Ent…

The following entities shall not be considered Qualifying Entities for the purpose of this Resolution: 1. Any entity that is neither subject to Corporate Tax nor to Top-up Tax. 2. Any entity that elects to apply Article …

1. The following categories of expenditure shall be deemed Qualifying Research and Development Expenditure, where incurred by a Qualifying Entity during the relevant Tax Period or the Fiscal Year in relation to the Quali…

1. The Research and Development Tax Credit shall be utilized to satisfy Corporate Tax and/or Top-up Tax due from the Qualifying Entity for the concerned Tax Period or Fiscal Year in respect of which a duly completed appl…

The Minister shall issue a resolution specifying the following: 1. The conditions and procedures under which the Research and Development Tax Credit may be transferred. 2. The conditions under which the Research and Deve…

1. Where it is established that the Qualifying Entity no longer satisfies the conditions required for full or partial entitlement to the Research and Development Tax Credit in respect of a specific Research and Developme…

1. The Qualifying Entity shall submit an application to obtain the Research and Development Tax Credit in accordance with the provisions of this Resolution, accompanied by the following documents: a. Evidence of obtainin…

The Minister shall issue a resolution specifying the rules, conditions, and procedures for the application of the provisions of this Resolution to tax groups and entities subject to the aforementioned Cabinet Resolution …

1. Where the repayment provisions set forth in Clause (1) of Article (8) of this Resolution are applied, the Qualifying Entity or any other Person, in accordance with Article (7) of this Resolution, shall be liable to pa…

1. The Minister shall issue the necessary resolutions for the implementation of any of the provisions of this Resolution. 2. The Council may issue the decisions necessary for the exercise of the powers vested therein und…

This Resolution shall apply to the Tax Periods or Fiscal Years commencing on or after 1 January 2026.

This Resolution shall be published in the Official Gazette and shall enter into force on the day following the date of its publication.