Pre-approval timing is critical. Spend incurred before R&D Council approval may not qualify depending on how the framework is applied.

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Five Stages

A defined process at every step.

01

Eligibility Assessment

Project-by-project Frascati assessment at no cost and with no obligation. Covers qualifying activity, cost base, and projected credit value across applicable bands.

Output: Written eligibility report with projected credit range.
02

Readiness & Documentation Setup

Project registers, cost tracking, and timesheet protocols implemented from the start of the claim period. Contemporaneous records are materially stronger under FTA scrutiny.

Output: Documentation systems and cost allocation methodology.
03

UAE R&D Council Pre-Approval

Mandatory project-level pre-approval applications prepared and managed by OAM Advisory. Spend incurred before approval may not qualify depending on how the framework is applied — this stage must precede R&D expenditure.

Output: Completed applications, confirmed approvals.
04

Ongoing Activity Tracking

Periodic documentation reviews and project status assessments throughout the claim year. Additional pre-approval applications managed where the R&D programme changes.

05

Annual Claim & Audit Defence

Complete technical narrative, financial cost model, and FTA portal submission — reviewed internally before submission. Audit defence is included as standard.

Output: Technical narrative, financial model, FTA submission, audit defence.
The Credit Structure

Three progressive bands.

Each band requires both the qualifying expenditure threshold and minimum R&D headcount. Maximum total credit: AED 2,000,000 per company per year.

Band 1
15%
First AED 1,000,000
Min. 2 R&D staff
= AED 150,000 credit
Band 2
35%
AED 1m to AED 2m
Min. 6 R&D staff
= AED 350,000 credit
Band 3
50%
AED 2m to AED 5m
Min. 14 R&D staff
= AED 1,500,000 credit

Start the process.

The eligibility assessment is free and carries no obligation.

Information on this website is for general awareness only and does not constitute tax, legal, or financial advice. Eligibility depends on the specific facts of each case.