The United Arab Emirates Research and Development Council launched the TAWWER platform on 21 October 2026 to accept pre-approval applications for the UAE's new R&D tax credit regime, which applies to tax periods and fiscal years starting on or after 1 January 2026. As previously reported, qualifying entities for the R&D tax credit include:
- Juridical persons (companies) incorporated or otherwise established or recognized in the UAE (including existing qualifying free zone persons) t…