The Economic Contribution Study for Scotland's Creative industries, using data from 2010, said the sector brought a Gross Value Added (GVA) of £0.
TIGA, which represents the UK games industry, has criticised the report which was commissioned by Creative Scotland and Scottish Enterprise.
Both bodies admitted the findings differed from previous studies.
GVA is an economic measure of the total income of a given sector or business.
According to the study, which was complied by DC Research using data from 2010, computer games were the least valuable of the 16 creative sectors evaluated and were placed behind cultural education and the visual arts.
It also claimed the industry only employed an estimated 200 people.