The ICC Executive Board voted 11-1 in favour of shifting their headquarters from Lord's three weeks ago, 'The Daily Telegraph' here reported.
The ICC's voting took place following the United Kingdom's decision not to provide any major taxation relief to cricket's world governing body.
Those member countries who voted in favour of Dubai included England and Wales Cricket Board, according to the report.
One member, Israel, abstained while Malaysia, which wanted the ICC head office to be moved to its capital Kuala Lumpur, voted against.
Although the voting happened three weeks ago, the ICC has not made an announcement since it was still in discussions with Dubai, the report said.