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Licensable activity

Software & IT

Software development, IT consultancy, systems integration, data processing, hosting and web services. Where you write and sell your own software the licence is usually professional; where you resell somebody else's it becomes commercial, and the distinction affects both the activity code and, on the mainland, the ownership route.

12 of 40 authorities licence it 6 of 7 emirates Professional or Commercial, depending on activity licence

Classification

How it is coded.

UAE activity lists derive from ISIC Revision 4, the United Nations industrial classification. Each emirate's economic department and each free zone then extends that base with its own numbering, so the same activity carries a different code in Dubai than it does in Sharjah or inside DMCC.

ISIC Rev. 4
Section J — Information and communication (divisions 62–63)
Licence category
Professional or Commercial, depending on activity
Regulator
No sector regulator — the licensing authority is the only approval, unless a specific product or premises triggers one.
Ask for your exact code in writing. Emirate activity lists are revised continually, and the code that applied last year may not apply to your file. We confirm it against the authority's current schedule and send it to you before anything is signed.

Approvals beyond the licence

Telecom-adjacent services
TDRA, for anything touching voice, messaging or spectrum — including VoIP.
Cybersecurity services
Increasingly subject to federal and emirate-level registration; confirm before quoting government work.

In practice

Dubai Internet City and Dubai Silicon Oasis are the established clusters, but a software company can be licensed almost anywhere and most are. The zone matters less here than in almost any other sector.

What to watch. Recurring software revenue can be characterised as royalty or intellectual property income depending on how the contract and the ownership of the code are structured. That characterisation affects whether it counts as qualifying income for the free zone 0% rate — worth settling before the first invoice, not at the first audit.