Ministerial Decision No. 24 of 2026 provides the implementation framework for R&D Tax Credits under the UAE Corporate Tax regime. It establishes a tiered credit system ranging from 15% to 50% based on expenditure thresholds and R&D staff counts. The Decision clarifies Qualifying R&D Activities per the Frascati Manual and details eligible costs, including a 30% overhead uplift on staff expenses. It implements Article 6 of Cabinet Decision No. 215 of 2025 by defining rules for credit carry-forwards, transfers within 75% owned groups, and claw-back provisions during business restructurings or artificial separation of activities.