Computer programming activities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 6201 falls under 'Ownership, management and operation of Software'. Forensic audit focuses on the distinction between 'Service Fees' (often 9% if deemed non-qualifying services) vs 'Royalties/Licensing' (0% if Qualifying IP). The entity must demonstrate it performs Core Income Generating Activities (CIGA) such as coding, design, and testing within the Free Zone.

“

Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(f)

Audit Red Flag

Re-characterizing outsourced software development services as 'IP Ownership' income without holding the underlying economic rights or patents.

14 licensable activities under this classification

Blockchain Technology DevelopmentExternal approval required

Computer Systems & Communication Equipment Software DesignNo external approval required

From AED 2,500 (Abu Dhabi)

Cryptocurrency Software DevelopmentExternal approval required

Cyber Security ArchitectureExternal approval required

DApp DevelopmentExternal approval required

Decentralised Application DevelopmentExternal approval required

Electronic Chips ProgrammingNo external approval required

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist