Set Up a Gaming & E-sports Company in Dubai, UAE: Free Zones, Content Approvals & Tax (2026)

Dubai wants to be a top-10 global gaming hub, and it is putting real money and policy behind it. But most guides to starting a gaming company here make one fundamental error that can send a founder to entirely the wrong regulator. "Gaming" means two legally opposite things in the UAE. Video-game development, e-sports and gaming content are encouraged and licensed by ordinary economic and media authorities. Commercial gaming, which means gambling, casinos, lottery and betting, is a separate federal regime under the General Commercial Gaming Regulatory Authority (GCGRA) [1]. A game studio or e-sports company is not GCGRA-regulated, and any guide telling you to "get a gaming licence from the GCGRA" has confused the two.

The second thing guides miss is that a "gaming company" is really three different businesses, a development studio, an e-sports tournament organiser, and a content or streaming business, each with different activities, permits and economics. And almost none of them mention that video games are regulated media in the UAE, needing content approval and age rating before you publish.

This guide covers the gambling-versus-gaming line, the three business models and their free zones, the media approvals, the Gaming Golden Visa, and why the free-zone "0% tax" pitch usually fails unless you own the IP. Since 2013, our team has set up technology and media companies across the UAE, so the traps here come from real files. This is a guide, not legal or tax advice on your specific licence.

Is gaming the same as gambling in Dubai?

No, and this is the single most important distinction to get right, because it decides which regulator applies. Video-game development, e-sports and gaming content are legal and encouraged, licensed through the economic department, free zones and the media authority. Gambling is a separate world. Since September 2023, the General Commercial Gaming Regulatory Authority (GCGRA), a federal body based in Abu Dhabi, has exclusive jurisdiction over commercial gaming, meaning the national lottery, casinos, sports wagering and internet gambling [1].

The practical consequence: the GCGRA does not license video-game studios or e-sports companies. A normal gaming business will never hold, and should never need, a federal gambling licence. Any consultancy that tells you to "get your gaming licence through the GCGRA or a free zone" has conflated two completely different regimes.

Common Mistake: Treating "gaming" as one regulated thing and going to the GCGRA. That is the gambling regulator. A game studio or e-sports organiser is licensed by DET, a free zone like DMCC, or the media authority, not the GCGRA. Going to the wrong regulator wastes time and signals you have not understood the sector.

Where is the line between gaming and gambling?

At real money paid on chance, and staying clearly on the right side of it protects your whole business. The line is not about whether a game involves winning; it is about wagering and chance-based payouts [2]:

• E-sports prize money is fine when it is a prize for skill in a competition, not a stake wagered by players.
• Loot boxes and paid, chance-based rewards are the trap door. A paid, random reward that can be redeemed for real money or value can be recharacterised as gambling.
• Lottery, raffle and betting mechanics with paid entry are gambling, and belong to the GCGRA regime, not a game studio.

The UAE has no dedicated video-game statute yet, and this is an area the authorities have deliberately left room to develop, so structure your monetisation to stay unambiguously on the video-game side. Avoid real-money wagering, gambling-style loot boxes and pooled-stake prizes, and your studio or e-sports business stays firmly in the licensed, encouraged lane.

Which of the three gaming businesses are you setting up?

Three different models hide behind "gaming company," and they have different licences, permits and economics. Naming yours first avoids the wrong setup.

• A development studio builds games. It suits a tech-oriented free zone and lives on game sales, in-app purchases and work-for-hire, with the longest runway to revenue but the highest upside, especially if it owns IP.
• An e-sports tournament organiser runs competitions. It needs e-sports activities plus event permits for live events, and earns from ticketing, sponsorship and media rights.
• A content or streaming business creates gaming videos and streams. It suits a media free zone and earns from sponsorship, advertising and merchandise.

Be honest about the economics: game development has real upside, but e-sports operations are famously thin-margin globally, and Dubai's pull is the tax position, the ecosystem and the events calendar, not a guaranteed profit. Our free zone versus mainland guide covers the structure choice. If most of your revenue will actually come from building engines, tools or client projects rather than shipping your own titles, the licensing looks closer to a software house, and our software development company guide covers that route. If the real business is an audience rather than a game, the streaming and sponsorship model is covered in our content creator and YouTuber guide.

Which free zone should you use?

It depends on which of the three businesses you are. The strong free-zone options each suit a different model:

• DMCC Gaming Centre is the flagship gaming vertical in Dubai, home to over 150 gaming companies, with a dedicated gaming licence covering development, publishing, e-sports leagues, VR, AR and Web3 gaming. Best for studios, publishers and e-sports organisers wanting a purpose-built cluster.
• Dubai Internet City suits tech-oriented studios needing proximity to the tech ecosystem.
• Dubai Production City and Dubai Studio City suit content, streaming and broadcast businesses under a media licence.
• A gaming lounge or venue is a physical entertainment business, licensed on the mainland through DET with venue, civil defence and municipality approvals, not a free zone.

Confirm the exact activity name and code with your chosen authority, as the naming varies. All the free zones give 100% foreign ownership.

Because a studio, a publisher or an e-sports team sells to players, platforms, sponsors and distributors that mostly sit outside the UAE, a media or tech free zone is the natural home for the entity, and our free zone company setup page walks through the zones, package tiers and visa allocations so you can match the licence to your team size, including lean options such as IFZA for a two or three person studio that does not need the gaming cluster on day one. The moment the business becomes physical and sells to people standing in front of you, a gaming lounge, an e-sports arena or a ticketed events company serving the UAE market, the entity moves to a DET licence with venue approvals, and our mainland company setup page covers that route.

What content and media approvals do games need?

Approval and age rating, because video games are regulated media, and this is the layer most guides skip entirely. Under Federal Decree-Law No. 55 of 2023, in force since December 2023, electronic video games are treated as artistic works subject to media content standards and mandatory age rating by the UAE media authority [5].

For a game published to the UAE market, that means:

• An age-rating certificate and a digital circulation permit from the media authority, each a modest fee with a processing time of around 15 working days.
• Content compliance, with nothing that contravenes Islam, UAE values or public morals, reinforced by the anti-discrimination law.

For a live e-sports event, you additionally need an event permit through DET, and broadcasting the event brings in media approvals. So the media layer sits on top of the trade licence, and building it into your launch timeline avoids a nasty surprise when you try to publish or run an event.

Pro Tip: Plan the media approvals as a distinct step, not an afterthought. A studio that builds a game and only then discovers it needs age rating and a circulation permit loses weeks at launch. If you are organising events, apply for the DET event permit well ahead, around four to six weeks, and route ticketing through an authorised platform. Get your gaming setup and approvals mapped→

What about the Dubai gaming strategy and the Golden Visa?

They are the reason to be here, and the visa is a genuine talent magnet most guides undersell. The Dubai Program for Gaming 2033, launched in late 2023, aims to make Dubai a top-10 global gaming hub, adding around 30,000 jobs and roughly a billion dollars to GDP, and the ecosystem already holds over 350 gaming companies [3].

The standout for founders and talent is the Gaming Golden Visa, a 10-year residency for qualifying game developers, e-sports professionals, content creators and gaming educators, expanded in 2025 [4]. It removes the dependency on corporate sponsorship for key talent, which is a real advantage when you are trying to attract developers and players to a new studio. Our Golden Visa property guide covers the residency routes more broadly.

Can a foreigner own a gaming company, and how is it taxed?

Yes to full ownership, and the tax answer has a genuine twist worth understanding. 100% foreign ownership is available on the mainland under Federal Decree-Law No. 32 of 2021, and by default in the free zones [7]. You do not need an Emirati partner.

On VAT, game development, e-sports and digital services are standard-rated at 5%. Exports of digital services can be zero-rated, but a rule effective 15 November 2024 blocks zero-rating for electronic services used or enjoyed in the UAE, even for a non-resident client [7], so a studio or streamer with a global audience should not assume automatic zero-rating. Our VAT registration and compliance guide covers the mechanics.

On corporate tax, the twist is the free-zone 0% rate. Game development, e-sports, content and software services are not Qualifying Activities under Ministerial Decision No. 229 of 2025, so a free-zone game studio generally pays the standard 9%, not 0% [8]. But there is a real 0% route: income from qualifying intellectual property, such as copyrighted game software under the modified-nexus rules, can qualify for 0%. So for a studio that owns its game IP, the 0% is about the IP income, not the free-zone address. This is worth structuring deliberately with a tax adviser. Our corporate tax filing guide covers the conditions.

What does it cost, and is it worth it?

The licence is accessible; the media approvals and talent are the real considerations. Here is a realistic 2026 picture in AED.

A studio or e-sports business can commonly be set up all-in for AED 25,000 to 70,000 in the first year, with the media approvals per game on top. The market case is strong and government-backed: the UAE gaming market is on a path toward multi-billion-dollar value, the Dubai Program for Gaming 2033 is pulling companies and talent in, and Dubai is already a magnet for major gaming events [3][8]. The honest caveat: e-sports margins are thin worldwide, so the winners build durable IP, sponsorship relationships and content audiences, and use the tax position and ecosystem as the edge, not a guarantee.

Is a gaming or esports company a profitable business in Dubai?

It can be, and the demand side is unusually well funded, but the answer changes completely depending on which of the three models you pick. A studio that owns its IP has the highest ceiling and the longest wait, an e-sports operation lives on sponsorship money it does not control, and a physical lounge reaches revenue fastest while tying up the most capital.

Start with what is actually pulling companies here. The Dubai Program for Gaming 2033 is a funded government strategy targeting a top-10 global gaming hub, around 30,000 jobs and roughly a billion dollars of added GDP, and the ecosystem already holds over 350 gaming companies, with DMCC Gaming Centre alone home to more than 150 [3][6]. The audience underneath that is young, highly connected and used to paying for digital goods, which is why publishers test regional launches here. The UAE charges no personal income tax, which is the single loudest reason pro players, streamers and senior developers relocate, because a player on a six-figure salary or a creator on platform revenue keeps materially more of it than in almost any competing hub. Add the regional tournament calendar, which brings publishers, sponsors and broadcast money into the city on a repeating schedule, and the case for basing the company here is real rather than promotional.

Now the counterweight, because the failure modes are just as predictable. A development studio spends 18 to 30 months on salaries, art and engine costs before a single unit sells, and payroll for experienced developers is the dominant line, not the licence. An e-sports team or organiser depends on prize money and sponsorship, both of which are decided by third parties and both of which shrink in a soft advertising year, which is why e-sports margins are thin worldwide. And talent is expensive twice over: you pay the salary, then you pay the visa, medical, Emirates ID and insurance stack for every developer, player and coach you bring in, which turns a 15-person studio into a meaningful annual overhead before it earns anything.

Quick Math: A 10-person studio in a free zone runs a licence and office at roughly AED 25,000 to 70,000 for the first year, which is the small number. Ten salaries, ten visa stacks and the media approvals per title are the real budget, and none of it is recovered until you ship. A lounge inverts that: the fit-out is heavy, but it takes cash from the first week it opens. Model the cash gap, not the setup fee.

The venue route is where founders most often pick the wrong entity. A lounge or arena is a public-facing UAE business serving customers on the ground, so it is a DET mainland licence with venue, municipality and Civil Defence approvals rather than a free-zone gaming licence, and our mainland company setup page covers the DET route, the tenancy requirement and the approvals a physical venue carries. Based on our experience, the founders who make money here are the ones who are honest about which of the three businesses they are in before the licence is issued, because the licence, the visas and the approvals all fork at that decision.

What documents and steps does it take to start a gaming or esports company?

A licensed entity, the right activity codes, and then a separate media or events approval layer, in that order. The company paperwork is light by UAE standards, and the approvals that actually let you publish a game or run a tournament are the part founders forget to schedule. A realistic checklist looks like this.

• Shareholder documents: passport copies and photographs for every shareholder and manager, plus a visa or entry-stamp page where required by the zone.
• Trade name: a reserved name that avoids restricted words and does not imply gambling, betting or lottery activity, which will be rejected.
• Initial approval: free-zone initial approval, or DET initial approval if you are licensing a lounge, arena or events business on the mainland.
• Constitutional documents: the Memorandum of Association or the zone's equivalent incorporation documents, plus a board resolution if a corporate shareholder is involved.
• Premises: a flexi-desk or office lease for a studio or organiser, or an Ejari tenancy on a suitable retail or entertainment unit for a lounge.
• Activity codes: the correct activities for your model, which differ sharply between games software design and development, e-sports event organising and league operations, gaming content production, and the entertainment or amusement-centre activities a lounge needs. Confirm the exact names with the zone or DET, because the naming varies.
• Media content approvals: National Media Office media content approvals, including the age-rating certificate and the digital circulation permit, for any game or content you publish to the UAE market under Federal Decree-Law No. 55 of 2023 [5].
• Event permits: a DET event permit for each live tournament, with ticketing routed through an authorised platform and broadcast approvals if you are streaming the event.
• Content compliance: an age rating per title and a content review against UAE media standards, covering updates and expansions, not just the first release.
• Venue approvals: for a lounge or arena, municipality and Civil Defence approvals on the fit-out, occupancy and safety systems before you can open the doors.

The timeline is where the two layers separate, because the licence is fast and the approvals are not.

Sequence the approvals against your ship date rather than your licence date, because a finished build with no age rating cannot go live in the UAE and a sold-out tournament with no event permit cannot run. Talk to a setup expert→ if you want the licence, the activity codes and the approval calendar mapped against your release schedule.

What are the ongoing costs and compliance for a gaming company?

Renewals, tax filings and a per-title, per-event approval cycle that never stops. The trade licence and the office or flexi-desk renew annually, employment visas renew on their own two-year cycle for each developer, player and coach on the payroll, and the establishment card and medical insurance sit alongside them, so a growing studio carries a rising renewal load rather than a fixed one.

On corporate tax, register and file annually, at 0% on taxable income up to AED 375,000 and 9% above. The free-zone qualifying-income question is the one to get advice on rather than assume: game development, e-sports and media services are not Qualifying Activities under Ministerial Decision No. 229 of 2025, so ordinary service income at a free-zone studio is taxed at 9%, while income from qualifying intellectual property such as copyrighted game software can qualify for 0% under the modified-nexus rules [8]. That means the 0% has to be earned through what you own and where the development work happened, and it needs documentation from the first line of code rather than a reconstruction at filing time.

On VAT, register once taxable supplies pass AED 375,000 and charge 5% on UAE-facing revenue. Export zero-rating is narrower than founders expect, because the rule effective 15 November 2024 denies zero-rating for electronic services used or enjoyed in the UAE even when the customer is a non-resident, so a global player base with a UAE segment does not give you a clean zero-rated position [7]. Keep the revenue split by territory in your accounting from day one, because reconstructing it from platform statements a year later is painful.

The rest of the compliance stack is sector-specific. Every new title, major update or expansion published to the UAE market needs its own age rating and circulation permit, each tournament needs its own DET event permit, and content standards apply continuously rather than at launch only. Protect the IP as well, registering trademarks on the studio and game names and keeping assignment agreements signed by every contractor and artist, because a game whose art or code sits with an unassigned freelancer is a problem at exit, not at launch. These renewals, filings, visa cycles and approval applications are exactly the kind of ongoing work our post-setup services handle, so the licence and the tax position stay clean while you ship. Budget for the second year from the first year rather than treating renewals as a surprise.

Can you open a corporate bank account for a gaming or esports company?

Yes, but expect a real onboarding process, not an instant digital account. UAE banks do not open fully remote corporate accounts, so at least one signatory has to attend in person for know-your-customer checks with the original licence, the incorporation documents, the tenancy or flexi-desk agreement and passports in hand. A maintained minimum balance is normal, and the process typically takes two to six weeks after the licence is issued.

Gaming and e-sports files attract a few extra questions, and it is better to arrive prepared than to answer them late. Revenue arriving from app stores, digital distribution platforms, publishers and overseas sponsors looks like high-volume international inflow from many jurisdictions, which is exactly the pattern compliance teams probe, and the word "gaming" itself can prompt a question about whether any gambling or wagering is involved. The answer is straightforward when your file is: bring signed publisher, platform or sponsorship agreements, historic payout statements if you have trading history, a written explanation of the revenue model showing skill-based competition and paid content rather than wagering, and a projection of expected monthly inflows with their source countries.

Pro Tip: Put a one-page revenue-flow summary in the account pack showing which platforms pay you, in which currency, and roughly how often. It answers the compliance question before it is asked and it is the single thing that most reliably shortens onboarding for a studio or an e-sports team.

Real Client Stories

The studio sent to the gambling regulator. A founder was advised to get his gaming licence from the GCGRA and spent time trying to engage a federal gambling authority that does not license video-game studios. We set him up correctly through a gaming free zone. The GCGRA regulates casinos and lotteries, not game development, and knowing that saved him weeks.

The game that could not launch. A client built a mobile game and prepared to publish to the UAE, unaware that video games are regulated media needing an age-rating certificate and a circulation permit. The launch stalled until the approvals came through. We now build the media approvals into the timeline from the start, so publishing is not held up.

The 0% that was about the IP, not the address. A client set up a free-zone studio expecting 0% corporate tax on everything. Game development is not a Qualifying Activity, so his service income was taxable at 9%, but the income from his owned, copyrighted game IP could qualify for 0%. We structured around the IP. The 0%, where it existed, came from what he owned, not where he was licensed.

Set up your Dubai gaming or e-sports company the right way

Gaming rewards founders who understand the gambling line, the media approvals and the IP tax route, and it frustrates those who follow generic setup advice. Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including technology and media companies. We will help you pick the right model and free zone for a studio, an e-sports organiser or a content business, keep you clearly on the video-game side of the gambling line, plan the media age-rating and circulation approvals and any event permits, line up the Gaming Golden Visa for key talent, and structure the corporate tax around your IP, all with clear itemised pricing. Talk to a setup expert→ for a plan built around your model. Our free zone versus mainland guide covers the structure choice, and post-setup services covers ongoing approvals and renewals.

Frequently Asked Questions

How do I start a gaming company in Dubai?

Decide whether you are a development studio, an e-sports organiser or a content business, choose a suitable free zone such as DMCC Gaming Centre or a media zone, get the trade licence, and plan the media age-rating and circulation approvals for any games you publish. It is a media-regulated, encouraged sector, not a gambling one [5].

Is gaming the same as gambling in Dubai?

No. Video-game development, e-sports and gaming content are legal and encouraged. Gambling, meaning casinos, lottery and betting, is a separate federal regime under the GCGRA, which does not license video-game or e-sports companies [1].

Does the GCGRA license gaming companies?

No. The General Commercial Gaming Regulatory Authority regulates commercial gaming, meaning gambling, lottery and casinos. A video-game studio or e-sports organiser is licensed by DET, a free zone or the media authority, not the GCGRA [1].

Where is the line between gaming and gambling?

At real money paid on chance. E-sports prize money for skill is fine. Real-money wagering, gambling-style loot boxes with cash-redeemable rewards, and lottery or betting mechanics cross into gambling and the GCGRA regime. Structure monetisation to stay on the video-game side [2].

Do you need government approval to publish a game in the UAE?

Yes. Under Federal Decree-Law No. 55 of 2023, video games are regulated media needing an age-rating certificate and a digital circulation permit from the media authority, plus content compliance, before publishing to the UAE market [5].

How much does a gaming licence cost in Dubai?

A free-zone gaming or media licence starts from around AED 12,500, with an all-in first year commonly AED 25,000 to 70,000 depending on the zone, visas and office. Media approvals per game are a modest additional fee.

Which free zone is best for a gaming company in Dubai?

DMCC Gaming Centre is the flagship for studios, publishers and e-sports organisers. Dubai Internet City suits tech studios, and Dubai Production City or Studio City suit content and streaming. A gaming lounge is a mainland venue business.

Is there a gaming visa in Dubai?

Yes. The Gaming Golden Visa is a 10-year residency for qualifying game developers, e-sports professionals, content creators and gaming educators, expanded in 2025. It removes the dependency on corporate sponsorship for key talent [4].

Can a foreigner own 100% of a gaming company in Dubai?

Yes. 100% foreign ownership is available on the mainland under Federal Decree-Law No. 32 of 2021, and by default in the free zones. No Emirati partner is required [7].

Does a gaming company get the free-zone 0% corporate tax rate?

Not on service income. Game development, e-sports and media services are not Qualifying Activities under Ministerial Decision No. 229 of 2025, so a free-zone studio generally pays 9%. However, income from qualifying game IP can be 0%, which is the realistic 0% route [8].

How is game development taxed for VAT?

At 5% for UAE customers. Exports of digital services can be zero-rated, but the rule effective 15 November 2024 denies zero-rating for electronic services used or enjoyed in the UAE, even for non-resident clients, so a global audience does not guarantee zero-rating [7].

What is the Dubai Program for Gaming 2033?

A government strategy launched in late 2023 to make Dubai a top-10 global gaming hub, aiming to add around 30,000 jobs and roughly a billion dollars to GDP by 2033, with a fast-growing ecosystem of over 350 gaming companies [3].

How do I get a permit to host an e-sports tournament in Dubai?

Through an event permit from DET, applied for well ahead of the event, with ticketing routed through an authorised platform, plus media approvals if you broadcast. Prize money must be a skill-based prize, not a wager [2][5].

What activities cover a gaming company in Dubai?

Depending on the model, activities such as games software design and development, e-sports event organising and league operations, and gaming content production. Confirm the exact activity names and codes with your chosen free zone or DET.

Do I need a licence for game streaming or gaming content in Dubai?

Yes, a media or content licence, suited to a media free zone such as Dubai Production City or Studio City. Content must meet UAE media standards, and streaming to the UAE market falls under the media regime.

How do gaming and e-sports companies make money in Dubai?

Studios earn from game sales, in-app purchases, work-for-hire and IP licensing. E-sports organisers earn from ticketing, sponsorship and media rights. Content businesses earn from sponsorship, advertising and merchandise. Margins vary, and e-sports is thin worldwide.

Is the UAE gaming market growing?

Strongly. The UAE gaming market is on a path toward multi-billion-dollar value with high single-digit growth, supported by the Dubai Program for Gaming 2033, major events, and heavy regional investment [8].

Can I set up a gaming lounge or e-sports cafe in Dubai?

Yes, as a physical entertainment venue licensed on the mainland through DET, with venue, civil defence and municipality approvals. It is a different setup from a studio or an online e-sports business.

What content is not allowed in games in the UAE?

Content that contravenes Islam, UAE values or public morals, or breaches the anti-discrimination law, is not allowed. Games are age-rated and must comply with media content standards before circulation in the UAE [5].

How long does it take to set up a gaming company in Dubai?

The free-zone licence can be issued in days to a couple of weeks. The media age-rating and circulation approvals for a game add around 15 working days, and event permits need four to six weeks. Plan the approvals alongside the licence.

What is a qualifying-IP route to 0% tax for a studio?

Income from qualifying intellectual property, such as copyrighted game software under the modified-nexus rules, can qualify for the 0% free-zone rate. For a studio that owns its game IP, that is the realistic 0% path, distinct from ordinary service income, which is taxed at 9% [8].

What activity code do I need for game development versus e-sports in Dubai?

They are different activities. Game development sits under games software design and development, e-sports sits under event organising and league operations, streaming sits under content production, and a lounge sits under entertainment or amusement-centre activities. Confirm the exact names with your free zone or DET, because the naming varies by authority.

Is real-money gaming or online betting allowed for a UAE company?

No. Real-money wagering, betting and lottery are gambling, and gambling falls under the separate federal regime run by the GCGRA rather than anything a video-game or e-sports licence permits. A studio or e-sports company should build no real-money wagering, pooled-stake prizes or cash-redeemable chance mechanics into its product [1][2].

Who issues the age rating for a game published in the UAE?

The UAE media authority, through the National Media Office media content approvals, under Federal Decree-Law No. 55 of 2023, which treats electronic video games as artistic works subject to media content standards. You need an age-rating certificate and a digital circulation permit, each a modest fee taking around 15 working days [5].

Are prize pools and prize money allowed at Dubai e-sports tournaments?

Yes, when the prize is awarded for skill in a competition and funded by the organiser or sponsors rather than by staked entry fees pooled into the prize. A skill-based prize is a prize; a pooled wager is gambling. Keep entry fees, if any, clearly separate from the prize pool [2].

Can pro players and streamers get UAE visas through a gaming company?

Yes, through standard employment visas under the company's establishment card, or through the Gaming Golden Visa, a 10-year residency for qualifying game developers, e-sports professionals, content creators and gaming educators that was expanded in 2025 and does not depend on corporate sponsorship [4].

Do I charge VAT on in-app purchases from a UAE gaming company?

In-app purchases are electronic services, standard-rated at 5% for UAE customers. Export zero-rating is limited, because the rule effective 15 November 2024 denies zero-rating for electronic services used or enjoyed in the UAE even for non-resident customers, so split your revenue by territory in the accounts from day one [7].

Can a UAE company publish games on Steam or the app stores?

Yes. A free-zone or mainland UAE company with the right game-development activity can contract with digital distribution platforms and receive payouts to its corporate account, subject to each platform's own onboarding and tax forms. Publishing to the UAE market separately needs the age rating and digital circulation permit [5].

Who owns the IP of a game developed in Dubai?

Whoever the contracts say, which is why this matters for tax as well as ownership. Get written assignment of copyright from every employee, contractor, artist and audio supplier into the company, and register the studio and game trademarks. Owned, qualifying game IP is also the realistic route to the 0% free-zone rate [8].

References

[1] The General Commercial Gaming Regulatory Authority (GCGRA), established September 2023, regulates commercial gaming (gambling, lottery, casinos, sports wagering) at federal level and does not license video-game or e-sports companies. GCGRA and Pinsent Masons analysis

[2] The gaming-versus-gambling line: e-sports prize money for skill is permitted, while real-money wagering, gambling-style loot boxes and lottery mechanics fall under the gambling regime. Pinsent Masons

[3] Dubai Program for Gaming 2033 (launched November 2023): top-10 global gaming hub, around 30,000 jobs and roughly USD 1 billion added to GDP by 2033, with over 350 gaming companies. u.ae and Dubai Future Foundation

[4] The Gaming Golden Visa, a 10-year residency for game developers, e-sports professionals, content creators and gaming educators, expanded in 2025. Dubai Gaming Golden Visa coverage

[5] Federal Decree-Law No. 55 of 2023 regulating media, treating electronic video games as artistic works subject to content standards and mandatory age rating by the UAE media authority, with age-rating and digital circulation approvals required to publish. UAE Media Council and UNESCO summary

[6] Free-zone gaming options: DMCC Gaming Centre (over 150 companies), Dubai Internet City, Dubai Production City and Studio City for media, and DET event permits for e-sports events. DMCC gaming ecosystem

[7] Federal Decree-Law No. 32 of 2021 allowing 100% foreign ownership, and VAT on digital services standard-rated at 5% with the electronic-services use-and-enjoyment rule effective 15 November 2024 limiting export zero-rating. u.ae and FTA

[8] Ministerial Decision No. 229 of 2025 on Qualifying Activities (game development, e-sports and media services are not Qualifying Activities, so 9% applies, while qualifying IP income can be 0%), and UAE gaming market size and growth. KPMG and IMARC UAE gaming market