Food Processing Factory Setup in Dubai (2026): Licences, Municipality Approvals, Product Registration, Halal and Cost

A food factory licence in Dubai is not one document but a stack of them, and the trade licence is the thinnest layer. Dubai Municipality's Food Code requires every food establishment, food factories included, to run "a Dubai Municipality approved food safety programme" built on HACCP principles [1], its Foodwatch platform carried an AED 1,500 annual fee in the circular that introduced it [2], and every product you make has to be registered before it reaches a shelf. Above all of that sits the federal Industrial Production Licence from the Ministry of Industry and Advanced Technology (MoIAT) [3].

The order matters as much as the list. Fit out a unit before Dubai Municipality approves the layout and you can pay for the walls twice. Sell mostly to individuals from a free zone and the 0% corporate tax rate you planned on may not apply at all. Halal runs on its own federal track: MoIAT had issued 7,585 Halal National Marks by 2022, 6,581 of them for food [4].

Since 2013, BusinessDubai.ae has helped founders set up companies across the UAE. This guide takes a food processing factory from the first activity code to the first export shipment: the DET codes, the Dubai approval chain in order, product registration and labelling, halal and the Emirates Quality Mark, where to locate, how corporate tax splits your revenue, and what it costs.

What licences does a food processing factory in Dubai need?

A food processing factory in Dubai needs three layers, not one licence: an industrial trade licence carrying a DET food-manufacturing code or the free zone equivalent, MoIAT's federal Industrial Production Licence, and the Dubai Municipality food layer of layout approval, Foodwatch registration, a HACCP-based system and per-product registration. Halal and conformity marks follow where the product needs them.

The table below shows who controls each layer and what it covers [1][3][5].

The first and third layers are where a food plant differs from any other factory. The MoIAT layer is the same as for a metal or plastics plant: minimum capital of AED 250,000, at least 10 employees and the local industrial licence first [3]. Our manufacturing company setup guide covers that licence, the customs duty exemption on industrial inputs, In-Country Value (ICV) certification and the Make it in the Emirates programme, so this guide does not repeat them.

A food factory is also a different business from the food businesses it gets confused with. A caterer or a cloud kitchen cooks for immediate consumption on a commercial licence with a kitchen approval, as our catering company setup guide and cloud kitchen guide explain. A food trader imports and registers products someone else made, covered in our food trading company setup guide. A factory makes packaged food for retailers, distributors, hotels and restaurants and export buyers, so it carries the industrial licence and registers products it produces itself.

Which DET activity codes cover food manufacturing?

Dubai's Department of Economy and Tourism (DET) lists food manufacturing under ISIC Divisions 10 and 11, with codes such as 1071001 for bakery products and 1050001 for dairy. Most carry an Industrial licence, but packaging-led activities, including tea blending and packaging (1079004) and coffee roasting and packaging (1079005), are Professional.

The table shows 14 representative codes from the Dubai Department of Economy and Tourism, business activity list as recorded in a public copy of the register [5], with the matching codes recorded in the JAFZA, RAKEZ, DMCC and Ajman Free Zone activity lists where they exist [6].

Read the licence type column before the activity name. The register splits Industrial from Professional inside the same food group: most production activities (slaughtering, milling, manufacturing, canning) sit on an Industrial licence, while packing-led activities sit on a Professional one, even where some processing happens first, as with coffee roasting [5]. The split is not always intuitive. Dates Preparing & Packaging (1030007), which covers cleaning, drying and stuffing dates before packing, is Industrial, while Spices Packaging (1079009) and Grains Packaging (1061004) are Professional. If your plan is to import and repack grains rather than process them, our rice and grains trading guide covers that route.

Real Talk: Whether MoIAT's Industrial Production Licence applies to a Professional packaging activity is unconfirmed. The register shows a lighter DET track for a coffee roaster or a spice packer; it does not tell you what MoIAT will decide. Before you plan around the lighter path, ask MoIAT in writing whether its thresholds of AED 250,000 capital and 10 employees apply to your activity, and keep the reply on file. It costs nothing and settles the question before you sign a lease.

Common Mistake: Licensing a factory under a food-service code. DET's Ready-made Meals & Dishes Preparation (1075004) sits in its "Restaurants and coffee shops" group, not in the food industries groups [5]. A plant making chilled meals for supermarkets that picks it because the name fits is starting from a code built for food service. Check the group and the licence type on the live DET list before you apply, and match the code to what leaves the building.

In what order does Dubai approve a food factory?

Dubai approves a food factory in a fixed order: activity and premises first, then Dubai Municipality layout approval before any fit-out, then Civil Defence, the industrial licence and MoIAT, and finally Foodwatch registration, a working HACCP system and product registration before the first sale. Dubai Municipality publishes no official timeline for the layout or food permit steps.

The table sets out the chain step by step. Fees appear only where a dated primary source gives one; consultancy figures are in the cost section.

Steps 3 and 8 decide whether the rest goes smoothly. Both are about the building and the process, not the paperwork, and both are far cheaper to get right on a drawing than on a finished floor.

Layout approval comes before the builders

Dubai Municipality's Food Safety Department reviews the factory layout before construction or fit-out starts. It looks at how raw materials, people, waste and finished goods move through the building, because that flow is where contamination risk lives.

Common Mistake: Fitting out before Dubai Municipality approves the layout. A founder who treats the review as a formality and builds first can find the approved drawing needs a different route between raw-material receiving and packing, or a partition where none was planned. Drains, walls and chiller rooms then move at the founder's cost, and the lease clock keeps running. Consultancies advertise the Dubai Municipality food permit at AED 2,000 to 10,000 [7]; rebuilding a finished floor costs far more than that.

What the Food Code says about HACCP

The Dubai Food Code, which Dubai Municipality publishes on its own site, applies to every establishment that "packages, prepares, displays, serves, manufactures, processes, or distributes food", and its list of covered establishments names "food factories and warehouses" [1]. Section 3.1.3 is the rule that matters: "All food establishments should implement and maintain a Dubai Municipality approved food safety programme that is documented and that identifies and controls food safety hazards." The Code defines a food safety programme as "a food safety management system based on the principles of HACCP" [1].

Two duties follow. The programme has to be written down, kept at the establishment, followed, and reviewed at least once a year and whenever the product or process changes significantly. And unless the Food Control Department grants a waiver, it has to be audited "by a third party food safety auditor approved by Dubai Municipality" [1]. Dubai Municipality has consulted the industry on a revised Food Code 2.0, so confirm the current text with the Municipality before you finalise the design.

Pro Tip: Draw the zoning plan into the layout drawings you submit, not into a HACCP manual written after the build. If raw meat, flour dust or open product needs its own zone, the walls, air handling and staff routes should show it on day one. A HACCP plan has to describe a building that already controls the hazards it lists, and consultancies advertise HACCP implementation at AED 5,000 to 20,000 [7], money better spent on a plant designed for it.

Certification is a separate, commercial question. The Food Code asks for an approved, audited HACCP-based programme; it does not issue a certificate. UAE certification firms offer HACCP certification and ISO 22000, the international food safety management standard, and the right one depends on who buys from you [7]. Ask each retail or export buyer which food safety certificate it accepts before you pay for an audit.

Foodwatch and the timeline

Foodwatch is Dubai Municipality's Food Safety and Nutrition Information Management Platform. The circular that introduced it makes registration mandatory for food and food-related establishments in Dubai, based on Local Order No. 11 of 2003, at AED 1,500 a year [2]. The circular dates from 2017 and was recirculated in 2021, so confirm the current fee when you register.

Dubai Municipality publishes no official timeline for factory layout approval or the food permit. MoIAT states 5 to 15 working days for its own licence [3], and consultancies such as diac.ae advertise 8 to 12 weeks for food licensing overall [7], before any fit-out time. Plan the lease around the approvals, not the other way round. If you want the sequence mapped against your unit and product list, get your approval sequence mapped→

How do you register a locally made food product in Dubai?

A locally made food product in Dubai is registered with Dubai Municipality through FIRS, the Food Import and Re-export System, which handles locally manufactured food as well as imports. Each product is registered separately, after the factory layout is cleared, raw materials are verified and shelf-life testing is done, and before it goes on sale.

FIRS is the system most founders know from importing, and Dubai Municipality search results describe food items being registered in "ZAD/FIRS", so you will see both names [8]. For local manufacture the sequence is different from an import. Consultancies such as Arnifi describe it in this order [9]:

1. Factory layout clearance by Dubai Municipality
2. Raw material verification
3. Shelf-life testing of the product
4. FIRS submission, product by product
5. Facility inspection

Arnifi advertises product registration at AED 110 to 240 per SKU and laboratory testing at AED 500 to 2,500, with one to three weeks for a standard file and four to eight weeks for complex cases [9]. Those are a consultancy's advertised figures, not a Dubai Municipality fee schedule.

Montaji is Dubai Municipality's platform for other consumer products, such as cosmetics, which our cosmetics manufacturing guide covers. The boundary is moving: newer Montaji material describes a combined food and consumer products journey, and Dubai Municipality's own guidance documents on the split were not reachable at the time of writing. Confirm on the Dubai Municipality portal which system takes your product before you prepare the file, especially for supplements, honey or anything sold with a health claim.

Pro Tip: Launch with the SKUs you can sell, not the catalogue you can imagine. Every flavour and pack size is a separate registration, and at Arnifi's advertised AED 110 to 240 per SKU plus laboratory testing, 20 SKUs cost AED 2,200 to 4,800 in registration fees alone before a single test. Lock the label artwork before you file, because a label change after approval means another submission. Our post-setup services team can run product registrations and the Foodwatch account alongside your licence renewals.

What labelling and shelf-life rules apply to food made in Dubai?

Food made in Dubai is labelled to UAE.S GSO 9, the GCC technical regulation for food labelling, and dated to UAE.S 150-1:2017 on expiration dates. Under that standard, a product with a shelf life under three months shows day, month and year, and a longer-life product shows month and year.

GSO 9 is mandatory across the GCC states, including the UAE [10], which helps a factory that plans to export to neighbouring markets: one compliant label travels further than a European or US layout reworked market by market. Dubai Municipality product files commonly ask for bilingual Arabic and English labels and a full ingredient list [8].

The expiration date standard, UAE.S 150-1:2017 "Expiration Dates for Food Products, Part 1: Mandatory Expiration Dates", is separate from GSO 9 and more specific [11]. It sets the date format by shelf life and exempts fresh produce and same-day bakery products from the mandatory date [11]. A bakery that sells same-day bread to cafés and longer-life biscuits to supermarkets runs two different dating rules from the same building.

Does a food factory need halal certification?

A food factory needs a halal certificate from a MoIAT-registered certification body for any product it markets as halal, and for meat and poultry that certificate is standard. MoIAT runs the UAE halal system under Cabinet Decision No. 10 of 2014. The separate Halal National Mark logo is optional. Confirm the position for your product category.

MoIAT's halal programme states that an establishment "shall obtain Halal Certificate for its final products and raw materials included in the production" from a registered Halal Certification Body [4]. The standards behind it are UAE.S 2055-1 for halal food, UAE.S 2055-2 for the certification bodies themselves and UAE.S 993 for slaughtering requirements [4]. Older documents name ESMA as the regulator; those functions now sit with MoIAT.

The Halal National Mark is a different thing. MoIAT describes it as optional, a logo for extra distinction on the pack [4]. By 2022, MoIAT had issued 7,585 marks, 6,581 for food and 1,004 for cosmetics and personal care [4], so plenty of producers choose it, but choosing it is the point.

On scope, the certificate is needed for products you market as halal, and for meat and poultry it is the norm. Our food trading guide sets out the categories where importers meet halal checks most often. For a bakery, dairy, confectionery or snack line, ask your certification body and MoIAT whether your ingredients bring the product into scope before you design the pack.

Common Mistake: Treating halal as a logo on the finished product. The certificate covers the raw materials included in production as well as the final product [4], so a sausage line with certified finished goods but uncertified imported casings or flavourings has an incomplete file. Map every animal-derived input, check that each supplier's certificate comes from a body MoIAT recognises, and do it before you sign supply contracts, not after the first audit.

Is the Emirates Quality Mark mandatory for food products?

The Emirates Quality Mark is not a universal requirement for food factories. It is mandatory only for specific regulated product categories, and bottled drinking water is the documented case: it must conform to GSO 1025 and carry the mark. A bakery, snack or spice plant does not need the mark unless its product falls in a regulated category.

For bottled water, the mandate flows from Cabinet Resolution No. 26 of 2013 and is now administered by MoIAT, and earning the mark means an audited HACCP and Good Manufacturing Practice system plus product testing [12]. Our water bottling company guide covers that route in full.

Beyond water, certification bodies including TÜV, theqquality.com and certificationinindia.com report that the mandatory list also covers certain juice and beverage categories and milk and dairy products [13]. Treat that as reported, not confirmed: no dated MoIAT page stating the full list was found. If you make dairy or juice, confirm with MoIAT whether your product is in scope before you finalise the plant.

Real Talk: Two kinds of founder get the Emirates Quality Mark wrong. The juice or dairy producer who never checks whether the product is in scope risks finding out after the plant is built that it needs a HACCP and Good Manufacturing Practice audit. The biscuit or spice producer who has read that "food needs EQM" pays for an audit nobody asked for. Bottled water is the one documented mandatory case, and certification bodies report two more categories; for everything else, the mark is a voluntary marketing choice.

Where should you put a food factory in Dubai or the wider UAE?

A Dubai food factory usually sits in an industrial zone such as Dubai Industrial City or JAFZA, or on industrial land on the mainland. Outside Dubai, KEZAD in Abu Dhabi allocates 2.5 million square metres to food, and Sharjah sets a 200 square metre minimum for a food factory in its municipality manual.

Dubai

Dubai Industrial City is the obvious first call for a food plant. Dubai Media Office reported on 19 February 2025 that the district attracted more than AED 350 million of food and beverage investment in 2024 from more than 25 F&B companies, naming SLG Group's dairy plant and Pure Ice Cream's factory, with Al Barakah Dates and Patchi among existing customers [14]. In October 2021 it reported Al Ameera Food's plan for three factories there worth AED 100 million [14]. JAFZA offers port access at Jebel Ali for import-heavy and export-led plants, covered in our JAFZA free zone setup guide. Mainland industrial land, licensed through DET, suits a plant that will sell directly into the UAE market. For land, power and VAT Designated Zone status zone by zone, use our best free zones for manufacturing guide rather than a brochure.

Abu Dhabi

KEZAD Group says it has allocated 2.5 million square metres to food processing [15], and our KEZAD free zone guide covers the zone itself. The food authority in Abu Dhabi is the Abu Dhabi Agriculture and Food Safety Authority (ADAFSA). Secondary sources describe a preliminary ADAFSA approval of location, floor plans and workflow before fit-out, followed by HACCP and civil defence sign-off [18]; confirm the current process with ADAFSA. A founder weighing the capital can compare the full picture on our business setup in Abu Dhabi page.

Sharjah

Sharjah Municipality's Food Control Section Procedures Manual sets a minimum floor area of 200 square metres for food factories, "depending on the activity and equipment used in manufacturing and production lines" [16]. The same manual lists a HACCP certificate among the documents for label approval of food manufactured in the UAE, and describes a Local Marketing Certificate for industrial food establishments in Sharjah free zones that want to sell into UAE mainland markets, issued after sample testing [16]. The manual is the 2019 edition, so confirm each point with Sharjah Municipality before you size a unit. Sharjah Food Park in Hamriyah Free Zone is reported by Sharjah24 at 11 million square feet [17]; see our Hamriyah Free Zone guide and SAIF Zone guide for the two main industrial zones, and our business setup in Sharjah page for the emirate as a whole.

The comparison below puts the three emirates' food-factory chains side by side [3][16][18].

Pro Tip: If you are weighing Sharjah, read the Local Marketing Certificate as the real gate for a free zone plant. A Hamriyah or SAIF Zone factory selling only to export buyers never needs it; one supplying UAE supermarkets does, after its products pass sample testing [16]. Price that testing and the 200 square metre floor minimum into the comparison before a cheaper licence persuades you, and check both against the current Sharjah Municipality rules, since the manual dates from 2019.

Free zone or mainland for a food factory?

A food factory selling mainly to businesses and export buyers usually fits an industrial free zone, where manufacturing income can qualify for 0% corporate tax. A factory with its own shops or direct online sales usually fits the Dubai mainland, which starts at AED 18,200 in year one on BusinessDubai.ae's package before industrial costs.

The comparison below uses BusinessDubai.ae's 2026 package prices for company formation [25] and the federal tax rules [20][21].

The choice comes down to who pays you. If your invoices go to supermarket chains, distributors, hotels and export buyers, compare industrial zones on our free zone company setup page. If your revenue comes from your own outlets or an online shop, our mainland company setup page shows the DET route, including the renewal cost the headline price leaves out.

Can you start with a co-packer or private label instead of a factory?

A co-packer or private-label arrangement lets a food brand reach shelves without building a factory: a licensed manufacturer produces to your recipe and label while your company holds a trading licence. Contract manufacturers already operate in Dubai's industrial areas, including Dubai Industrial City, so the route exists locally, but the licence and tax position changes from manufacturing to trading.

The producers' own websites show the route in practice. PFPI (Pure Food Processing Industries) advertises private-label condiments such as ketchup, mayonnaise and dressings from Dubai Industrial City; Universal Beverages Factory advertises co-packing and private labelling of carbonated and non-carbonated drinks from the Jebel Ali industrial area; and Intelligent Foods advertises private-label food manufacturing from Dubai Investments Park [19]. Using one lets you test recipes, packaging and retailer demand before you commit to an industrial lease, a layout approval and a production line.

The trade-off is that you are no longer a manufacturer. A brand that buys finished goods from a co-packer and resells them is trading, so it needs a food trading licence, covered in our food trading company setup guide, not an industrial one. The free zone tax test changes with it: manufacturing and processing are Qualifying Activities wherever the zone is, but distribution of goods only qualifies in or from a Designated Zone [20].

Real Talk: For a first product, the co-packer route is often the cheaper way to learn whether anyone will buy it. A mainland trading company on BusinessDubai.ae's package is AED 18,200 in year one without a visa [25], against an industrial licence, a factory lease, fit-out and equipment for your own plant. Move to your own factory when volumes, margins or recipe secrecy justify it, and plan that move from day one so your labels and registrations can transfer.

How is a food factory taxed in a UAE free zone?

A free zone food factory can pay 0% corporate tax on income from manufacturing and processing, which Ministerial Decision No. 229 of 2025 lists as Qualifying Activities. Sales to individuals are excluded and count against a de minimis limit of the lower of 5% of revenue or AED 5,000,000, so the revenue split decides the rate.

Ministerial Decision No. 229 of 2025 lists manufacturing of goods or materials at Article 2(1)(a) and processing of goods or materials at Article 2(1)(b) as Qualifying Activities [20]. Article 2(3)(a) defines manufacturing as "the production, improvement or assembly of products and materials from raw materials or components", and Article 2(3)(b) defines processing as "the preparation, treatment, transformation or conversion of goods or materials into another form of good or material for commercial or industrial use or sale" [20]. A plant turning milk into cheese, flour into biscuits or whole dates into stuffed, packed dates sits inside those words.

Article 2(2)(a) then makes "any transactions with natural persons" an Excluded Activity, with carve-outs that do not include manufacturing [20]. So the same factory earns two kinds of income, and the buyer decides which.

Qualifying income still depends on the other conditions: adequate substance in the zone, audited financial statements and the de minimis test. The Designated Zone and goods rules, and every other condition, are set out in our Qualifying Free Zone Person guide.

A company that fails a Qualifying Free Zone Person condition is taxed at the ordinary rates, 0% on taxable income up to AED 375,000 and 9% above, from the start of that tax period, and it cannot be a Qualifying Free Zone Person for the following four periods [20][21]. While it does qualify, it gets no AED 375,000 band and no Small Business Relief [21].

Quick Math: A free zone factory with AED 8,000,000 of revenue can sell up to the lower of 5% (AED 400,000) or AED 5,000,000 to individuals, so its cap is AED 400,000. A factory shop and a website that bring in AED 600,000 between them breach it. At AED 200,000,000 of revenue, 5% is AED 10,000,000, so the AED 5,000,000 cap applies instead. Model your consumer sales against this number before you open a factory outlet.

Real Talk: A brand that sells mostly direct to consumers should not plan on 0%. Its consumer revenue is excluded by Article 2(2)(a), and once it passes the de minimis limit the whole company moves to ordinary rates. For that brand, the honest comparison is the ordinary rates on a mainland company, or Small Business Relief while revenue stays at or under AED 3,000,000, for tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026 [21]. Our Small Business Relief guide explains the election. Model your tax position→

What VAT applies to food made in Dubai?

Food made and sold in Dubai is standard-rated for VAT at 5%, because the UAE has no zero rate for basic food. Exports of goods are zero-rated where the export conditions and evidence rules are met. VAT registration is mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500.

The 5% applies to bread, dairy, meat and snacks alike under Federal Decree-Law No. 8 of 2017 [22]. Exports are zero-rated under Article 30 of the Executive Regulation, which expects the goods to leave within 90 days and the export to be evidenced [22]. A factory supplying export buyers recovers input VAT on machinery, packaging and utilities while charging 0% on those sales, so its VAT returns will often show a refund position.

Designated Zones are a separate VAT concept from free zones. JAFZA is a Designated Zone; Dubai Industrial City does not appear on the list under Cabinet Decision No. 59 of 2017 as amended [22]. That matters for how goods move and are taxed for VAT, not for the corporate tax manufacturing test, where manufacturing carries no Designated Zone condition [20].

What does it cost to set up a food factory in Dubai?

Company formation for a Dubai food factory starts at AED 18,200 in year one on BusinessDubai.ae's mainland package without a visa, or AED 24,400 with one visa. That figure is company formation only. The industrial licence, MoIAT, Dubai Municipality approvals, Foodwatch, product registration, HACCP work, fit-out, equipment and the factory lease are separate lines.

The table itemises each line with its source. BusinessDubai.ae package prices and dated government fees are firm; everything labelled advertised or reported is a third-party figure shown as a range, not an average.

The free zone rows deserve a plain warning. BusinessDubai.ae's Dubai free zone packages cover a standard company with up to three activities and the stated visas [25]. A factory needs an industrial licence and premises that the standard package does not include, so use those rows to compare company formation, not to budget a plant.

diac.ae advertises an all-in food licensing total of AED 50,000 to 200,000 or more [7], a range wide enough to show how much depends on the building and the product list rather than the licence.

Quick Math: Take the one-visa mainland package at AED 24,400, add Foodwatch at AED 1,500 and the MoIAT inspection at AED 100, and the firm figures reach AED 26,000. Add the advertised HACCP range of AED 5,000 to 20,000 and registration for 10 SKUs at AED 110 to 240 each (AED 1,100 to 2,400), and the paperwork total is AED 32,100 to 48,400. That is before rent, fit-out, equipment, laboratory tests or a single listing fee.

Our mainland company setup team can price the company formation line exactly and show where the industrial and food lines sit around it. For an itemised plan built on your product list and unit size, get a free setup quote→

How do you export food from a Dubai factory?

Exporting food from a Dubai factory commonly needs a health certificate for each shipment, issued by the competent UAE authority, plus whatever the importing country asks for. The export itself is zero-rated for VAT when the evidence rules are met, and labels built to GSO 9 already meet the shared GCC labelling regulation.

Importing countries set their own document lists, so confirm the certificate type, any halal requirement and the label language with your buyer before the first shipment [24]. Some service providers advertise fees for export health certificates; treat any single figure you see as indicative and confirm it with the issuing authority.

Three things from earlier sections carry straight into export. The VAT zero rate needs the export evidence within the 90-day window [22]. A GSO 9 label works across the GCC [10]. And export sales to businesses abroad sit on the qualifying side of the free zone tax split [20], which is why an export-led plant is the clearest case for an industrial free zone.

Which route fits your food business?

The right route for a food business depends on what it makes and who pays for it. Bakeries, dates packers and meat processors need Industrial codes and the full Dubai Municipality chain, spice, tea and coffee packers sit on Professional codes, and a brand selling mostly direct to consumers should plan on mainland tax rates.

The decision table maps seven common models to their licence, their hardest gate and their tax planning, using the codes and rules set out above [5][20].

The spice, tea and coffee row is the one to read twice. Roasting and blending sit closer to the processing definition than repacking does, but whether a Professional packing activity counts as processing for tax, and whether MoIAT's licence applies, are both questions to settle in writing before you build the plan around them.

Real Client Stories

These are composite examples built from the situations food manufacturers most often face. Names and details are illustrative, and the only figures used are published rules and BusinessDubai.ae's package prices.

The biscuit line that was fitted out too early (Dubai mainland)

A founder leased a mainland industrial unit for a biscuit and snack line under Bakery Products Manufacturing (1071001) and started fit-out while the licence was still in progress, treating the Dubai Municipality layout review as a formality. The review asked for a cleaner separation between raw-material receiving and the packing room, in line with the Food Code draft's zoning clause for manufacturing establishments. Partitions and drains already built had to move. The company formation, AED 18,200 in year one on BusinessDubai.ae's mainland package, turned out to be the smallest line in the budget. Lesson: get the layout approved before a single wall goes up.

The poultry processor with half a halal file (industrial free zone)

A poultry products manufacturer licensed under the free zone equivalent of 1010902 planned to sell nuggets and burgers to UAE supermarkets as halal. The team arranged a halal certificate for the finished products and designed the Halal National Mark into the packaging. What the file lacked was cover for the imported raw materials, although MoIAT's halal programme says an establishment shall obtain a halal certificate for its final products and the raw materials included in production. The optional mark could wait; the certificate on inputs could not, and launch slipped while suppliers were re-sourced. Lesson: the certificate covers inputs as well as outputs.

The snack brand that planned on 0% (Dubai free zone)

A healthy-snack brand set up a free zone manufacturing company expecting 0% corporate tax, then built its sales plan around its own website and pop-up kiosks. Under Ministerial Decision No. 229 of 2025, those sales are transactions with natural persons, an Excluded Activity. Once they passed the lower of 5% of revenue or AED 5,000,000, the company would fail the de minimis test, be taxed at ordinary rates from the start of that period and be barred from Qualifying Free Zone Person status for the following four periods. The founders kept the free zone plant for retailer and export supply and moved consumer sales into a mainland company. Lesson: decide who pays you before choosing where to license.

Start your food factory the right way

A food factory in Dubai succeeds or stalls on three decisions. The first is the code: Industrial or Professional, manufacturing or food service, chosen to match what actually leaves the building. The second is the order: layout approval before fit-out, HACCP designed into the building, and every product registered before it is sold. The third is the customer: a plant selling to retailers, hotels and export buyers can make a real case for an industrial free zone, while a brand selling mostly to individuals should plan on mainland tax rates from the start.

BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. We will price a free zone company setup in an industrial zone against a mainland company setup on the points that differ for a food plant: who you can sell to, how the revenue is taxed and what renews in year two. Once you are licensed, our post-setup services team handles the visa, renewal and compliance calendar around Foodwatch and product registrations. Talk to a setup expert→

Frequently Asked Questions

What licence do I need to open a food factory in Dubai?

A food factory in Dubai needs an industrial trade licence with a food-manufacturing activity code from DET or a free zone, plus MoIAT's federal Industrial Production Licence. Dubai Municipality then approves the layout, registers the facility on Foodwatch and registers each product. Halal certificates and quality marks apply where the product needs them.

Is a food factory licence industrial or commercial in Dubai?

Most food manufacturing codes in Dubai carry an Industrial licence, not a commercial one. A few packaging-led activities, such as Spices Packaging (1079009), Tea Blending & Packaging (1079004) and Coffee Roasting & Packaging (1079005), are Professional. A commercial licence covers trading finished food, not making it.

What is the DET activity code for a bakery or snack factory?

Bakery Products Manufacturing, code 1071001, covers fresh, frozen and dry bakery products including biscuits, crackers, pretzels and snack products, and carries an Industrial licence. DET also lists Biscuits Manufacturing (1071005) and Cocoa & Chocolate Candies Manufacturing (1073102). Confirm the current code on the live DET list when you apply.

Is coffee roasting or tea packing an industrial activity in Dubai?

No. DET lists Coffee Roasting & Packaging (1079005) and Tea Blending & Packaging (1079004) as Professional licence activities. Whether MoIAT's Industrial Production Licence applies to them is not confirmed in any primary source, so ask MoIAT in writing before you assume the lighter path.

Does a spice packing unit need Dubai Municipality approval?

Yes. A spice packing unit handles food, so the Dubai Municipality food layer applies: Foodwatch registration, a HACCP-based system and registration of each product. What changes on the Professional Spices Packaging code (1079009) is the DET licence type, and the MoIAT position needs confirming with MoIAT.

Do I need a MoIAT licence for a food factory?

Yes, a food plant on an Industrial licence needs MoIAT's Industrial Production Licence, the same federal licence any factory holds. MoIAT asks for minimum capital of AED 250,000 and at least 10 employees, and the local industrial licence comes first. The application fee is AED 0 and the inspection fee AED 100.

Do I need Dubai Municipality approval before fitting out a food factory?

Yes, the layout should be approved by Dubai Municipality's Food Safety Department before fit-out starts. The review covers process flow and the separation of areas where cross-contamination can occur. Building first and submitting later is the most expensive way to find out a wall or drain is in the wrong place.

What is Foodwatch and how much does it cost?

Foodwatch is Dubai Municipality's Food Safety and Nutrition Information Management Platform, and registration is mandatory for food and food-related establishments in Dubai. The circular that introduced it set an AED 1,500 annual fee. That circular dates from 2017 and was recirculated in 2021, so confirm the current fee at registration.

Is HACCP mandatory for a food factory in Dubai?

Yes, in substance. Dubai Municipality's Food Code requires every food establishment, food factories included, to implement and maintain a Dubai Municipality approved food safety programme, which it defines as a food safety management system based on HACCP principles. The programme must be written, reviewed at least annually and audited by a Municipality-approved third-party auditor.

How do I register a locally made food product in Dubai?

Locally made food is registered product by product with Dubai Municipality through FIRS, the Food Import and Re-export System, which also handles local manufacture. Consultancies describe the sequence as layout clearance, raw material verification, shelf-life testing, FIRS submission and facility inspection. Check on the Dubai Municipality portal which system takes your product.

What is the difference between FIRS and Montaji?

FIRS is Dubai Municipality's system for registering food, imported or made locally, while Montaji covers other consumer products such as cosmetics. Newer Montaji material describes a combined food and consumer products journey, so the boundary may be moving. Confirm on the Dubai Municipality portal which system applies before you prepare your file.

How long does food product registration take in Dubai?

Dubai Municipality does not publish a standard timeline for food product registration. Arnifi, a setup consultancy, advertises one to three weeks per product for a standard file and four to eight weeks for complex cases. A product that needs shelf-life or laboratory testing first will take longer.

What labelling standard applies to food made in the UAE?

Food labels in the UAE follow UAE.S GSO 9, the GCC technical regulation for food labelling, and expiry dates follow UAE.S 150-1:2017. A product with a shelf life under three months shows day, month and year; a longer-life product shows month and year. Fresh produce and same-day bakery products are exempt from the mandatory date.

Do I need halal certification to manufacture food in the UAE?

You need a halal certificate from a MoIAT-registered certification body for any product you market as halal, and for meat and poultry it is standard. MoIAT runs the system under Cabinet Decision No. 10 of 2014, and the certificate covers final products and the raw materials used in production. Confirm the position for your category.

Is the Halal National Mark mandatory?

No. MoIAT describes the Halal National Mark as optional, a logo for extra distinction on packaging. The underlying halal certificate is what a product sold as halal needs. By 2022 MoIAT had issued 7,585 Halal National Marks, 6,581 of them for food.

Is the Emirates Quality Mark required for all food products?

No. The Emirates Quality Mark is mandatory only for specific regulated product categories, not for food in general. Bottled drinking water is the documented case, under GSO 1025. Certification bodies report that certain juice and dairy categories are also covered, so confirm with MoIAT if you make those products.

Can a food factory be in Dubai Industrial City?

Yes. Dubai Media Office reported in February 2025 that Dubai Industrial City drew more than AED 350 million of food and beverage investment in 2024 from more than 25 F&B companies, including a dairy plant and an ice cream factory. It is not on the VAT Designated Zone list, which matters for how goods move for VAT but not for the corporate tax manufacturing test.

Can a free zone food factory sell to supermarkets on the UAE mainland?

Yes, a free zone food factory can supply mainland retailers, and income from its own manufactured goods sold to businesses can be qualifying income for corporate tax. The products still need registration before sale. In Sharjah, free zone producers selling to the mainland need the municipality's Local Marketing Certificate after sample testing.

What is the minimum size for a food factory in Sharjah?

Sharjah Municipality's Food Control Section manual sets a 200 square metre minimum floor area for a food factory, depending on the activity and the production equipment. That manual is the 2019 edition, so confirm the current requirement with Sharjah Municipality before you size or lease a unit.

Who approves food factories in Abu Dhabi?

The Abu Dhabi Agriculture and Food Safety Authority (ADAFSA) is the food authority for factories in Abu Dhabi. Secondary sources describe a preliminary approval of location, floor plans and workflow before fit-out, followed by HACCP and civil defence sign-off. Confirm the current process directly with ADAFSA.

Does a food factory get 0% corporate tax in a UAE free zone?

A free zone food factory can pay 0% on qualifying income, because Ministerial Decision No. 229 of 2025 lists manufacturing and processing of goods as Qualifying Activities. It must also meet the substance, audit and de minimis conditions. Sales to individuals are excluded and do not get 0%.

What happens if a free zone food factory sells direct to consumers?

Sales to individuals are transactions with natural persons, an Excluded Activity, and they count against the de minimis limit of the lower of 5% of revenue or AED 5,000,000. If the limit is breached, the company is taxed at ordinary rates from the start of that period and cannot be a Qualifying Free Zone Person for the following four periods.

Can a small food manufacturer use Small Business Relief?

Yes, if revenue is at or under AED 3,000,000 and the company elects it, for tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026. Small Business Relief is not available to a Qualifying Free Zone Person, so a free zone factory relying on 0% cannot also claim it.

Is there VAT on food made in Dubai?

Yes. Food made and sold in the UAE is standard-rated at 5%, because the UAE has no zero rate for basic food. Exports of goods are zero-rated where the export evidence rules are met. VAT registration is mandatory above AED 375,000 of taxable supplies and voluntary from AED 187,500.

How much does it cost to set up a food factory in Dubai?

Company formation starts at AED 18,200 in year one on BusinessDubai.ae's Dubai mainland package without a visa, or AED 24,400 with one visa. The industrial licence, Dubai Municipality approvals, Foodwatch at AED 1,500 a year, product registration, HACCP work, fit-out, equipment and the factory lease are separate lines quoted by zones, contractors and consultants.

How long does it take to open a food factory in Dubai?

Dubai Municipality publishes no official timeline for factory layout approval or the food permit, so no fixed figure is reliable. MoIAT states 5 to 15 working days for its licence, and consultancies such as diac.ae advertise 8 to 12 weeks for food licensing. Fit-out time depends on your build.

What does a supermarket charge to list a new food product?

Gulf News has reported supermarket listing fees of AED 5,000 to 15,000 per SKU in the UAE. These are commercial charges negotiated with each retailer, not government fees, and they come on top of product registration. Budget them per product, not per brand.

Can I start a food brand with a co-packer instead of my own factory?

Yes. A co-packer or private-label manufacturer can produce to your recipe and label, and contract manufacturers advertise this service from Dubai Industrial City, Jebel Ali and Dubai Investments Park. Your company then holds a food trading licence rather than an industrial one. The free zone tax test changes too, because buying and reselling is trading, not manufacturing.

Do I need a health certificate to export food from the UAE?

A health certificate for each food shipment is commonly required by importing countries and is issued by the competent UAE authority. Requirements are set by the destination, so confirm the certificate type and any extra documents with your buyer before the first shipment. Exported goods are zero-rated for VAT when the evidence rules are met.

Can a foreigner own 100% of a food factory in Dubai?

Yes. Foreign investors can own 100% of most mainland and free zone companies, including food manufacturers, since the Commercial Companies Law changes under Federal Decree-Law No. 26 of 2020. Ownership does not remove the industrial, MoIAT or Dubai Municipality requirements, which apply whoever owns the company.

References

[1] Dubai Municipality, Food Safety Department. Food Code (2013 edition, as published by Dubai Municipality): Section 1.4 scope, naming food factories and warehouses; the definition of a food safety programme as a food safety management system based on HACCP principles; Section 3.1.3 on the Dubai Municipality approved food safety programme; and Section 3.1.3.2 on auditing by a Municipality-approved third-party auditor. Dubai Municipality Food Code

[2] Dubai Municipality, Food Safety Department. External Circular DM-FSD-S1-P01-F04, "Registering in the Food Safety and Nutrition Information Management Platform (Foodwatch)", based on Local Order No. 11 of 2003: mandatory registration and the AED 1,500 annual fee (circular of 2017, recirculated 2021). Foodwatch circular

[3] Ministry of Industry and Advanced Technology (MoIAT). Issue Industrial Production Licence: minimum capital of AED 250,000, minimum 10 employees, local industrial licence first, AED 0 application fee, AED 100 inspection fee, 5 to 15 working days. MoIAT industrial licence

[4] Ministry of Industry and Advanced Technology (MoIAT). Halal programme: the UAE halal system under Cabinet Decision No. 10 of 2014, the halal certificate requirement for final products and raw materials, the optional Halal National Mark, standards UAE.S 2055-1, UAE.S 2055-2 and UAE.S 993, and the 7,585 marks issued by 2022. MoIAT halal programme

[5] Dubai Department of Economy and Tourism. Business activity list as recorded in a public copy of the register: activity codes, names, groups and licence types for food and beverage manufacturing under ISIC Divisions 10 and 11. invest.dubai.ae

[6] Free zone activity lists of JAFZA, RAKEZ, DMCC and Ajman Free Zone: matching and near-matching codes for meat, poultry, dairy, bakery, milling and soft drinks manufacturing. jafza.ae and rakez.com

[7] Consultancy advertised figures (third party, not official fee schedules): diac.ae food licence guide (licence AED 10,000 to 25,000, Dubai Municipality permit AED 2,000 to 10,000, HACCP AED 5,000 to 20,000, 8 to 12 weeks, all-in AED 50,000 to 200,000 or more); Enterslice (licence AED 25,000 to 50,000); haccp.ae (HACCP AED 5,000 to 20,000); and UAE certification firms such as Ex Solution Group offering HACCP and ISO 22000. diac.ae, haccp.ae and enterslice.com

[8] Dubai Municipality, Food Safety Department. Food product registration through the Food Import and Re-export System (FIRS), also referred to as ZAD, for imported and locally manufactured food, and label requirements for product files. dm.gov.ae

[9] Arnifi. Food product registration with Dubai Municipality: the local-manufacture sequence, the FIRS and Montaji distinction, advertised fees of AED 110 to 240 per SKU and AED 500 to 2,500 for laboratory testing, and advertised timelines (third party, updated 2026). arnifi.com

[10] GCC Standardization Organization. GSO 9:2022, the mandatory technical regulation for food labelling across GCC states including the UAE. gso.org.sa

[11] GCC Standardization Organization and UAE standards. UAE.S 150-1:2017, Expiration Dates for Food Products, Part 1: Mandatory Expiration Dates, including the date format by shelf life and the exemptions for fresh produce and same-day bakery products. gso.org.sa

[12] ESMA, now within MoIAT. Emirates Quality Mark for drinking water: GSO 1025, Cabinet Resolution No. 26 of 2013, the mandatory mark for local producers and importers, and the HACCP and Good Manufacturing Practice audit behind it. Drinking water quality mark

[13] Certification bodies on the Emirates Quality Mark's mandatory categories (third party, undated): TÜV, theqquality.com and certificationinindia.com, reporting bottled and mineral water, certain juice and beverage categories, and milk and dairy products. tuv.com

[14] Government of Dubai Media Office. "Dubai Industrial City attracts more than AED 350 million F&B investments in 2024" (19 February 2025), naming SLG Group, Pure Ice Cream, Al Barakah Dates and Patchi; and "Al Ameera Food to set up three factories in Dubai Industrial City with an investment of AED 100 million" (13 October 2021). Media Office, February 2025 and Media Office, October 2021

[15] KEZAD Group. Food sector overview: 2.5 million square metres allocated to food processing. KEZAD food sector

[16] Sharjah Municipality, Food Control Section. Procedures Manual (2019 edition): the 200 square metre minimum floor area for food factories, ZAD product registration, the HACCP certificate for label approval of UAE-made food, and the Local Marketing Certificate for free zone producers selling to the mainland. Sharjah Municipality manual

[17] Sharjah24 and GoDubai. Reports on Sharjah Food Park in Hamriyah Free Zone, an 11 million square foot food import, export, manufacturing and packaging hub. sharjah24.ae

[18] Abu Dhabi Agriculture and Food Safety Authority (ADAFSA). Food establishment approval in Abu Dhabi, as described by secondary sources (preliminary approval of location, floor plans and workflow before fit-out, HACCP and civil defence sign-off); not confirmed on the ADAFSA site. adafsa.gov.ae

[19] Contract manufacturers' own websites (self-described services, accessed October 2026): PFPI, private-label condiments, Dubai Industrial City; Universal Beverages Factory, beverage co-packing and private label, Jebel Ali industrial area; Intelligent Foods, private-label food manufacturing, Dubai Investments Park. pfpi.ae, universalbeveragesfactory.com and intelligentfoods.ae

[20] Ministry of Finance. Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities: Article 2(1)(a) manufacturing and 2(1)(b) processing of goods or materials, the Article 2(3)(a) and (b) definitions, the Article 2(2)(a) natural-persons exclusion, distribution only in or from a Designated Zone, the de minimis limit (lower of 5% of revenue or AED 5,000,000), and loss of status for the following four periods on failure, read with Federal Decree-Law No. 47 of 2022, Article 18(2). mof.gov.ae

[21] Federal Tax Authority and Ministry of Finance. Corporate tax under Federal Decree-Law No. 47 of 2022 (0% to AED 375,000, 9% above), Small Business Relief for revenue at or under AED 3,000,000 for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 73 of 2023 as amended by Ministerial Decision No. 131 of 2026), and its unavailability to a Qualifying Free Zone Person. tax.gov.ae

[22] Federal Tax Authority. VAT under Federal Decree-Law No. 8 of 2017: the 5% standard rate on food, export zero-rating under Executive Regulation Article 30 with the 90-day window, registration thresholds of AED 375,000 and AED 187,500, and the Designated Zone list under Cabinet Decision No. 59 of 2017 as amended. tax.gov.ae

[23] Gulf News. Retail reporting on UAE supermarket supplier listing fees of AED 5,000 to 15,000 per SKU. gulfnews.com

[24] Export documentation service providers and government e-service descriptions (third party): health certificates for food export shipments from the UAE. hmbgroup.ae

[25] BusinessDubai.ae. 2026 package pricing: Dubai mainland company formation at AED 18,200 in year one without a visa, AED 24,400 with one visa and AED 15,000 a year on renewal; Dubai free zone packages of AED 12,500 licence only and AED 21,050 with one visa (Meydan, Dubai South, Expo City) and IFZA partner prices of AED 12,900 and AED 21,400, owner-confirmed 24 September 2026; year-two free zone renewal at about 80% of year one; and the corporate tax figures that accompany these prices. businessdubai.ae