R&D tax advisory
built for the
UAE framework.
The UAE R&D Tax Credit applies from 1 January 2026. Qualifying companies may offset up to AED 2,000,000 per year against their Corporate Tax liability, subject to R&D Council pre-approval and the OECD Frascati criteria.
Pre-approval timing is critical. Spend incurred before R&D Council approval may not qualify depending on how the framework is applied.
Speak to our team →Technical qualification
before financial modelling.
Strong claims start with accurate project-level technical assessment, before any cost allocation. OAM Advisory structures every engagement around the Frascati criteria first.
Formally scoped engagements
Written scope, deliverables, and fees agreed before work begins.
Contemporaneous documentation
Records built in real time — not reconstructed after the fact.
Internal review before submission
Every narrative and financial model is reviewed before it reaches the FTA.
Built for the UAE framework
Structured for UAE R&D Council and FTA requirements specifically.
Five structured stages.
Eligibility Assessment
Documentation Setup
R&D Council Pre-Approval
Ongoing Tracking
Annual Claim & Defence
Four service stages.
R&D Readiness Audit
Project-by-project eligibility assessment with projected credit value.
Documentation Package
Audit-ready project registers, cost tracking, and timesheet protocols.
R&D Council Submission
Preparation and management of mandatory pre-approval applications.
Annual Claim & Defence
Technical write-up, financial model, FTA submission, and audit defence included.
Where qualifying R&D is most prevalent.
Pharmaceuticals
Drug development, formulation research, novel compounds.
Technology & Software
Novel architectures, AI/ML development, algorithm innovation.
Manufacturing
Process innovation, advanced materials, new product development.
Energy & CleanTech
Storage systems, renewable energy, efficiency engineering.
Engineering
Structural innovation, materials science, novel methodology.
Life Sciences & Biotech
Medical devices, diagnostics, genomics, bioinformatics.
Eligibility assessments at no cost.
We confirm whether your R&D programme is likely to qualify before any engagement begins.