Incentive Programs and Support for Video Game Developers in the UAE

09.04.2025

Residency Visas
Corporate Tax and Free Zones
Dubai Program for Gaming 2033
Interaction with Other Professionals and Companies
Educational Programs and Trainings
Conclusion
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Video games have become an integral part of modern culture and economy, creating new opportunities for business and creativity. In this context, the UAE aims to take a leading position in the global video game market and offers attractive conditions for developers.

Residency Visas

Residency visas for workers in the UAE provide foreign specialists with the opportunity to live and work in the country for an extended period. The visa application process is accessible and relatively straightforward, including for video game developers. Below are examples of specific visas:

Employment Visa: This is the most common option for video game developers who wish to join a company in the gaming industry. The visa is issued based on sponsorship from the employer. Additionally, a labor contract and Labour Card are required. The visa is typically valid for 2-3 years with the possibility of renewal.
Golden Visa: Suitable for those willing to invest at least 2 million AED in the UAE economy through a bank deposit or the purchase of commercial or residential property. The visa is valid for up to 10 years.

Corporate Tax and Free Zones

The standard corporate tax rate in the UAE is:

0% if the taxable profit for the year does not exceed 375,000 AED.
9% if the taxable profit for the year exceeds 375,000 AED.

Moreover, the UAE offers the opportunity for foreign developers and companies to register in free zones. Free zones provide several advantages, including:

Access to modern infrastructure (office space, high-speed internet, advanced technologies, and other necessary resources).
Legal and community support (many free zones organize events, hackathons, and competitions that help developers find partners, investors, and customers).
Ecosystem of technological innovations.

Examples of free zones that support the gaming industry include:

International Free Zone Authority (IFZA): One of the most popular free zones in the UAE, specializing in providing a wide range of business activities. It focuses on effectively supporting small and medium-sized enterprises and startups.
Dubai Multi Commodities Centre (DMCC): A leading free zone in the UAE that also supports technology startups. Video game developers can receive funding, consulting support, and assistance in entering international markets.
Dubai Internet City (DIC): One of the most well-known free zones for technology companies. DIC actively collaborates with the Dubai government to implement programs aimed at developing creative industries, including video games.
Dubai Media City (DMC): This free zone specializes in media and creative industries, making it particularly suitable for developers creating content with narrative, music, and visual effects. DMC offers flexible conditions for startups and large companies, as well as access to international events and forums.
TwoFour54 Abu Dhabi: Although located in Abu Dhabi, this free zone is closely linked to the UAE's gaming industry development program. TwoFour54 actively promotes the growth of esports and video games as part of its strategy.

As a member of a free zone, you can be exempt from corporate tax (i.e., corporate tax - 0%) if the following conditions are met:

You must be defined as a "Qualified Free Zone Person." To qualify, you must meet the following requirements:
- Real economic activity (presence of an office, employees, equipment, and active participation in business processes).
- Compliance with UAE transfer pricing rules.
- Accurate accounting and reporting. The company must maintain precise financial records and provide regular reports as required by the FTA.
- Waiver of the standard corporate tax rate.
Your income must be recognized as "qualified income." For example, qualified income includes income from operations within a free zone, international operations, and so on.

Dubai Program for Gaming 2033

The Government of Dubai has launched the "Dubai Program for Gaming 2033." This initiative aims to create a robust ecosystem for the gaming industry, fostering the growth of local video game developers, attracting international companies, and strengthening Dubai's position as a technology hub.

The key development areas of this program include:

Attracting International Players: The program actively works to create a favorable environment for international game studios and publishers to open branches or relocate to Dubai. This is achieved through tax incentives, a simplified business registration process, and access to modern infrastructure, including free zones with a special legal regime.
Ecosystem Development: The initiative is focused on forming a comprehensive ecosystem that brings together developers, investors, educational institutions, game studios, and gamer communities.

In the future, additional initiatives are expected to further develop the video game ecosystem in Dubai. For example, there may be programs to support startups, develop virtual and augmented reality, and create innovative gaming technologies. New educational programs and courses aimed at training specialists in game and digital content development are also likely to emerge.

Interaction with Other Professionals and Companies

Interaction with other professionals and companies is a crucial aspect of the gaming industry's development in the UAE. The country regularly hosts conferences, exhibitions, and other events dedicated to video games and technology. These events provide developers with opportunities to present their projects, find investors, and establish contacts with colleagues from different countries. For example:

GITEX GLOBAL: An annual exhibition featuring over 1,800 startups and more than 1,000 investors discussing new products in artificial intelligence, the digital economy, and other technologies.
Dubai GameExpo Summit: An annual B2B event that is part of the Dubai Esports and Games Festival. Topics include AI and Web3 technologies for video games, trends in game development and monetization, and the potential of the Middle East and North Africa market.
WN Conference: A major conference for game developers and publishers held in Abu Dhabi. The conference includes presentations, panel discussions, and game project competitions.

Educational Programs and Trainings

The UAE offers various educational programs and trainings aimed at enhancing the skills of video game developers. These initiatives help professionals stay up-to-date with the latest trends and technologies and develop their skills and competencies.

Educational programs include courses and programs offered by universities and specialized training centers. For example, Khalifa University in Abu Dhabi offers computer science and engineering programs that include courses in video game development and virtual reality. These programs help students gain the in-depth knowledge and practical skills necessary for a successful career in the gaming industry.

Trainings and master classes are conducted by both local and international experts. For example, events such as the Dubai GameExpo Summit and GITEX GLOBAL host workshops on various aspects of game development, including programming, design, monetization, and marketing. These trainings provide participants with valuable knowledge and advice from leading industry professionals.

Conclusion

The benefits and advantages provided to video game developers in the UAE create favorable conditions for the growth and development of the gaming industry. From the Gaming Visa and tax incentives to support for startups and educational programs, all these measures help attract talented professionals and companies from around the world. The UAE continues to strengthen its position in the global video game market by offering solutions and opportunities for professional growth.

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