Iran's Islamic Revolutionary Guard Corps (IRGC) issued a statement on March 31 warning that it would target US technology and AI companies it accused of facilitating "terrorist operations" against Iranian citizens, naming 18 firms as potential targets.

"You ignored our repeated warnings about the necessity of stopping terrorist operations, and today in terrorist attacks by you and your Israeli allies, a number of Iranian citizens were martyred," the IRGC statement said, posted on the Sepah Quds Telegram channel.

The Guard said US ICT and AI companies were "the primary element in designing and tracking assassination targets" and would be treated as legitimate military objectives going forward.

The statement named Cisco, HP, Intel, Oracle, Microsoft, Apple, Google, Meta, IBM, Dell, Palantir, Nvidia, JP Morgan, Tesla, GE, Spire Solution, G42 and Boeing.

The IRGC warned employees at these companies to "immediately distance themselves from their workplaces" and urged residents within a one-kilometre radius to evacuate.

The Guard set a deadline of 8pm Tehran time on April 1, stating that "for every assassination in Iran," a facility belonging to one of the listed companies would be targeted.

The inclusion of Abu Dhabi-based AI firm G42 alongside the US corporations is notable, pointing to Tehran's view that the UAE is complicit in intelligence-sharing arrangements with Washington and Tel Aviv.

Palantir, a US data analytics company with deep ties to Western defence and intelligence agencies, has been widely reported to be providing targeting and battlefield analytics capabilities in the conflict.

The threat represents a significant escalation in the IRGC's rhetoric and, if acted upon, would expand the war's targeting beyond military infrastructure to the private sector.

Several of the named companies maintain offices and data centres across the Gulf region, including in the UAE, Saudi Arabia and Qatar.