The Emirates Research and Development Council has opened an online portal where businesses must submit research and development projects for mandatory pre-approval under the UAE R&D tax credit programme.
The Emirates Research and Development Council (ERDC) has launched the online portal, TAWWER, for submitting research and development (R&D) projects for pre-approval under the UAE R&D tax credit programme, which applies to tax periods or fiscal years commencing on or after 1 January 2026.
Businesses can use the portal to apply for pre-approval of individual R&D projects, track the status of applications, respond to requests for information and receive decisions. The ERDC assesses the projects, while the Federal Tax Authority administers the tax credit claims made through corporate tax returns or, where applicable, top-up tax returns.
For tax periods or fiscal years ending on or before 31 December 2026, pre-approval applications must be filed within 40 business days after the end of the relevant period. For periods ending after 31 December 2026, applications must be submitted by the last day of the relevant period.
Pre-approval is mandatory but does not guarantee entitlement to the tax credit. Businesses must also confirm their qualifying R&D expenditure within six months after the end of the relevant period.
The non-refundable credit, worth up to 50% against corporate tax and top-up tax, was introduced by Cabinet Decision No. 215 of 2025, with detailed conditions set out in Ministerial Decision No. 24 of 2026. Projects must meet a minimum qualifying expenditure threshold of AED 500,000.
