I don’t think that we should have a tag for this. The gratis tag and a clarification in the question body cover this.
If OP says they need a software that is free for commercial use (and tag it with gratis), answers shouldn’t recommend a software that is only gratis for non-commercial use.
The fact that the same software is available gratis under some conditions (for private use, in specific countries, or whatever) and non-gratis under some other conditions (for commercial use, etc.), doesn’t make this software necessarily a match for a question that is tagged gratis. Answerers always have to take more specific restrictions from the question body into account.
That said, I could see a benefit for people that browse answers and only look for software that is gratis for commercial use (and don’t want to go through recommendations for gratis software where it’s not specified that it can be used commercially).
But I’m under the impression that this isn’t such a big use case that it warrants a specialized tag, partly because this model only applies to a relatively small set of software, and partly because especially the commercial users are typically more willing to pay for software (while they might prefer gratis software, I think they more often than not don’t require it to be gratis, so the gratis tag, or the proposed tag, shouldn’t be used then in the first place).