This document outlines UAE Cabinet Decision No. 215 of 2025, which establishes the regulatory framework for claiming the Research and Development (R&D) Tax Credit under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). It defines qualifying entities and R&D activities, outlines eligible expenditures (requiring a minimum of AED 500,000 per project), and details the procedures for claiming, utilizing, and carrying forward the tax credit, as well as provisions for the claw-back of unduly received credits.