Software publishing

1 activity class

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Software publishing is categorized under the exploitation of Intellectual Property Assets. Under Ministerial Decision No. 229 of 2025, the 0% rate is restricted to income derived from 'Qualifying Intellectual Property' calculated via the nexus ratio. Forensic auditors will scrutinize the 'Qualifying Expenditure' (own R&D and third-party outsourcing) versus 'Non-Qualifying Expenditure' (acquisition costs and related-party outsourcing).

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i) and Article 4

Audit Red Flag

Misclassification of 'Software as a Service' (SaaS) subscription fees as 'Royalties' without underlying R&D substance or tracking of Qualifying Expenditure within the UAE

Browse activity classes

ISIC 5820

Qualifying · 0% eligible

Software publishing

1 licensable activity

DZ required

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