Review the R&D Project and prepare its evidence map
We clarify the project activity in the UAE, technical or scientific uncertainty, staff and expenditure, then identify documents for the eligibility review and pre-approval.
Where should the R&D review begin?
Choose the closest situation. This is preliminary routing, not confirmation of eligibility, pre-approval or a credit amount.
What we can prepare
Eligibility is considered separately for each R&D Project and depends on activities, pre-approval, staff, expenditure and supporting records.
-
Scope 01
Project eligibility fact map
We structure objectives, novelty, creativity, uncertainty, systematic work and transferable or reproducible output for further review.
-
Scope 02
Evidence and expenditure map
We align project records, staff roles, activities and expenditure and identify missing support.
-
Scope 03
Pre-approval documentation
We prepare a working list and draft materials for the mandatory pre-approval of each claimed R&D Project.
-
Scope 04
Tax working-paper handover
We hand over facts, open questions and working materials for client confirmation and the next tax step.
How the work proceeds
We prepare facts and documentation; the relevant party makes the pre-approval and final eligibility decisions.
-
Stage 01
Understand
We clarify project objectives, activity in the UAE, uncertainty, staff, expenditure and current pre-approval status.
-
Stage 02
Review
We compare the activity and supporting records with the applicable qualifying characteristics and requirements.
-
Stage 03
Prepare
We assemble the evidence map, expenditure register, gap list and pre-approval documentation.
-
Stage 04
Handover
We discuss open questions and provide the working package to the client for confirmation and the next action.
What the client receives
The format depends on the project, work stage and available supporting records.
- Document 01Project eligibility question map
- Document 02Evidence and expenditure register
- Document 03Pre-approval document list and next steps
What the applicable rules say
Only verified general points are shown below. Application to a company requires a separate review of its facts and records.
-
Verified point 01
The Phase 1 R&D Tax Credit is non-refundable, with 15%, 35% and 50% rates for the corresponding expenditure bands up to AED 5 million and subject to R&D staff thresholds.
-
Verified point 02
The regime applies to periods starting 1 January 2026; mandatory pre-approval is required for each claimed R&D Project.
Source: UAE Ministry of Finance
-
Verified point 03
Qualifying activity is conducted in the UAE and must be novel, creative, uncertain, systematic and transferable or reproducible; social sciences, humanities and arts are excluded.
Source: UAE Ministry of Finance
Official sources
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
Sources reviewed
-
UAE Ministry of Finance
UAE Launches Phase 1 of Research and Development Tax Incentives Programme
-
UAE Ministry of Finance
Ministerial Decision No. 24 of 2026 on the R&D Tax Credit
Frequently asked questions
Does every software-development project qualify as R&D?
No. The activity, novelty, creativity, uncertainty, systematic work, expected output and project location must be reviewed separately.
Is the R&D Tax Credit a cash refund?
No. The Phase 1 credit is non-refundable and applies only when the relevant regime conditions are met.
Does BGA grant pre-approval?
No. We can prepare project facts, the evidence map and working documentation; the relevant party makes the pre-approval decision.
Which materials are useful at the start?
Project objectives, the uncertainty and activity description, the project timeline, staff roles, expenditure and records supporting the work are useful.
Can you guarantee the outcome?
No. Eligibility and any available credit depend on pre-approval, project activities, staff, expenditure, supporting records and applicable rules.
Request sent
We received the contact details and will reply through the channel provided. This is not confirmation of a tax, legal or regulatory outcome.
General information only, not individual tax or legal advice. BGA prepares eligibility and evidence materials but does not grant pre-approval or guarantee a credit.