Cabinet Decision No. 215/2025 On R&D Tax Credit for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses

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The Cabinet:

Having reviewed the Constitution,

Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments,

Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments,

Cabinet Decision No. 142/2024 on the Imposition of Top-up Tax on Multinational Enterprises,

Pursuant to what was presented by the Minister of Finance and upon the approval of the Cabinet,

Decided:

Article 1 - Definitions

Definitions in Federal Decree-Law No. 47/2022 and Cabinet Decision No. 142/2024 referred to above shall apply to this Decision, other than that, the following words and expressions shall have the meaning assigned against each, unless the context requires otherwise:

Corporate Tax Law:Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments.

Council: The Emirates Research and Development Council.