Furniture Trading Company in Dubai (2026): Activity Codes, Showroom or Online, Import Duty and VAT, Consumer Law, Free Zone Routes and Cost

Dubai is on track to hand over about 55,600 new homes in 2026, which Cushman & Wakefield calls "the highest annual completion volume since 2008" [1]. Every one of those homes needs beds, sofas and wardrobes. That is the opportunity. The cost that catches new traders is at the port: Dubai Customs charges 5% of CIF value on imports, and 5% import VAT is added on top when the goods enter the mainland [2].

The second surprise comes after the sale. Under UAE consumer law, a supplier that fails to repair or replace a defective product free of charge faces up to two years in prison and a fine of up to AED 2 million, and every customer must receive a dated invoice in Arabic [3]. A sofa that collapses in month three is your problem, whatever the sign at the till says.

Since 2013, BusinessDubai.ae has set up trading companies on the Dubai mainland and across the UAE free zones. This guide covers the exact Dubai Department of Economy and Tourism (DET) activity codes for furniture, the four ways the business is actually run (showroom, online, wholesale and contract supply), mainland versus free zone and Designated Zone routes, customs duty and VAT on a container, product and fire-rating rules, consumer law, corporate tax and the full first-year cost. It is general information, not legal or tax advice: confirm your own position with DET, Dubai Customs and a tax adviser before you commit.

What does a furniture trading company in Dubai actually need?

A Dubai furniture trader licenses the DET activity matching what it sells (home 4759001, office 4773920, used 4774001), pays 5% customs duty on CIF value plus 5% import VAT when goods enter the mainland, issues dated Arabic invoices, honours consumer-law repair or replacement duties, and picks mainland for a showroom or a Designated Zone for import and re-export.

Those five decisions are the whole business case, and each one narrows the next. A founder who wants a walk-in showroom on Sheikh Zayed Road has already chosen the mainland, whatever a free zone package costs. A founder who only wants to bring containers into Jebel Ali and sell them on to retailers in Africa has different choices, and a different tax position.

Is Dubai a good place to start a furniture trading business in 2026?

Dubai is a strong base for furniture trading because new housing supply is at a multi-year high: 24,800 homes were added in the first half of 2026 and about 55,600 are expected for the year, with more than 60,000 projected for 2027 [1][4]. Duty is 5% on most imports, and the UAE is a leading re-export hub.

Gulf News, reporting Cavendish Maxwell, said Dubai added 24,800 homes in the first half of 2026, almost 38% more than a year earlier [4]. Khaleej Times, reporting Cushman & Wakefield, put second-half handovers at around 32,000 units, about 55,600 for the year, with "a further 60,000-plus units" projected for 2027 [1]. New homes are bought empty. Read forecasts with care, though: the same report noted that only around 186,000 of nearly 525,000 planned units had passed 20% construction progress [1]. Plan stock on actual handovers in your target communities.

The trade case is steadier. The UAE government portal says "Government tariffs in the country range from 0 to 5 per cent", and ranks the UAE 3rd worldwide in re-exporting [6]. INDEX, the interiors and furniture trade show, lists its next edition for 1 to 3 June 2027 at Dubai World Trade Centre, according to the organiser [5]: the cheapest week in the region to meet manufacturers and hotel procurement teams.

Dubai is the wrong base if your customers are all in Saudi Arabia and you will never hold stock in the UAE. The table compares the Dubai mainland with the zones BusinessDubai.ae prices, and with JAFZA. Duty and corporate tax are federal, so they do not change between emirates; the price and what you may sell to whom do.

Package figures are BusinessDubai.ae 2026 company formation prices, with no showroom, warehouse, stock or fit-out [17]. If households walk into your business, the cheaper rows are not options.

Which DET activity code covers furniture trading in Dubai?

The DET activity code for most furniture shops is 4759001 Home Furniture Trading, a Commercial activity that covers household beds, bedroom sets, wardrobes, sofas, chairs, tables and mirrors, and also furniture for hotels and restaurants. Office furniture is a separate code, 4773920, and used furniture is 4774001, so a mixed showroom usually needs two or three codes.

The descriptions below come from the Dubai Department of Economy and Tourism business activity list as recorded in a public copy of the register [7]. None of the furniture descriptions names an external approval, so no separate regulator signs off before the licence is issued.

Two lines save founders money. The office and institutional codes already include installation, so an office trader needs no separate activity to assemble workstations. And the home furniture code includes hotel and restaurant furniture, so a hotel bedroom-set supplier can work under 4759001.

Common Mistake: Licensing one generic trading code for a showroom that also rents furniture or installs office fit-outs. Rental is DET 7729002, a Professional activity, and installation is only included in the office (4773920) and institutional (4773921) codes, not in home furniture. A showroom that starts renting staging furniture to developers on a home furniture licence is trading outside its activity. Add the right codes at the start, when it costs the least.

What the furniture codes do not cover

Antiques need 4690016, a different group entirely [7]. Bamboo, cane and wicker products (4759020) cover mats and baskets, and the register adds that "furniture of the same is not involved", so cane chairs go under the furniture codes. Repairing furniture you did not sell is a Professional activity (9524004), and furniture removal is a transport activity (4923003).

Manufacturing sits in separate Industrial codes. Design and fit-out belong to the interior trades: see our guides to an interior design business in Dubai and an interior fit-out company. Upholstery fabric traders should read our textile trading company guide.

Free zone codes are not DET codes

Free zones run their own activity lists. Meydan Free Zone advertises codes such as 4649.01 Wholesale of Household Furniture, 4759.01 Retail Sale of Household Furniture and 4774.93 Used Furniture Trading [8]. Those are Meydan's codes, not DET's. Meydan also states that furniture trading activities "do not require third-party approval to operate in Dubai" [8].

Pro Tip: If you sell both home and office furniture, price two activities on one specialised licence (4759001 plus 4773920) before paying for general trading. Our general trading company guide explains when the broader licence earns its premium; a founder who can name two or three furniture categories rarely needs it.

Showroom, online, wholesale or contract supply: which furniture model fits?

A furniture trading company in Dubai runs as one of four models: a walk-in showroom selling to households, an online store, a wholesale distributor selling to retailers and contractors, or a contract supplier to hotels, offices and schools. The model decides the licence, the premises, who your customers are and whether any corporate tax relief is even possible.

The table maps each model to its licence and tax consequence.

The walk-in showroom

A Dubai showroom selling to the public needs a mainland licence; a free zone licence does not let you open a shop on a mainland street. Lease, fit-out and stock are budgeted separately, outside any formation package. Nearly every showroom customer is a natural person, which carries the heaviest consumer-law load and, as the tax section shows, rules out free zone tax relief on those sales.

The online-only store

DET's 6312009 Online Seller covers establishments that "sell goods, products, and merchandise permitted for trade through electronic platforms or websites" [7]. Whether DET also wants 4759001 on the same licence depends on how the application is framed, so confirm it at application stage. Online furniture is mostly logistics: bulky pieces, transit damage, and every damaged delivery a repair or replacement case. Our ecommerce online store guide covers payment gateways and platforms.

Wholesale and distribution

A distributor imports containers and sells to retailers, designers and contractors who sell on. DET has no wholesale-only furniture code; its General Trading Wholesalers activity (4690103) is "exclusively available to firms intend to practice wholesaling in warehouses" [7]. Distribution from a Designated Zone to customers who resell is one of the few routes to 0% corporate tax for a furniture business.

Contract supply to hotels, offices and schools

Contract supply, often called FF&E (furniture, fixtures and equipment), is project work: quote to a specification, deliver to site, often install. The office and institutional codes include installation. The client writes the rules, including fire performance for upholstery and fabrics, as the product rules section explains.

Two smaller models round it out: furniture rental to developers and serviced apartments (7729002, Professional) and used furniture (4774001), both of which can sit beside a home furniture code [7].

Should a furniture trader choose the Dubai mainland or a free zone?

A furniture trader that sells to households from a Dubai showroom needs the mainland, from AED 26,900 with one visa in year one through BusinessDubai.ae. A trader that imports, wholesales or re-exports can use a free zone, from AED 21,850 with one visa at Meydan Free Zone or Dubai South, and sells to the mainland through distributors or onshore routes.

For furniture the jurisdiction follows the customer, not the budget. The table uses BusinessDubai.ae's 2026 standard package prices [17].

Every package is company formation only, with no showroom, warehouse, stock or fit-out. On one visa the mainland costs AED 5,050 more than Meydan Free Zone in year one, a gap a showroom lease dwarfs, so price is rarely the deciding factor.

The graphic below sets the three furniture routes side by side.

For a showroom or an online store selling to households, our mainland company setup page itemises the DET route, including the renewal the headline price leaves out. For an importer or distributor that will hold stock and sell to resellers, our free zone company setup page compares the zones we price on the visa basis that matters.

Real Talk: At IFZA and Meydan Free Zone, a shareholder applying for an investor visa must now show capital of at least AED 75,000 in a bank account, either in the UAE or in their home country [17]. This is not widely published, and it can stall a founder who has spent their cash on the first container. If your stock budget and your visa capital are the same money, plan the order of spending before you sign.

How a free zone furniture company sells to the mainland

A free zone company sells to mainland customers through a mainland distributor or retailer, or through the Dubai routes for free zone companies, not by opening a shop on its free zone licence. Our guides to the free zone onshore licensing framework and the free zone NOC cover the permit options and the zone's no-objection letter. Goods leaving a Dubai free zone for the mainland are imported: Dubai Customs requires a declaration "when importing goods from the Rest of the World, GCC countries, Dubai-based free zones, or customs warehouses" [2].

Where a Designated Zone changes the picture

A Designated Zone is a VAT-law status, not a free zone brand: the VAT Executive Regulation says one specified by Cabinet decision "shall be treated as being outside the State" [11]. JAFZA and Ajman Free Zone are on the Federal Tax Authority's list; Meydan Free Zone and IFZA are not, as our Designated Zone VAT guide sets out.

BusinessDubai.ae has no JAFZA package; our JAFZA free zone setup guide covers licensing with the zone directly. Ajman Free Zone, a lower-cost Designated Zone, starts at AED 5,555 licence-only and AED 13,931 with one visa, as our business setup in Ajman page shows. In Sharjah, SPC Free Zone runs from AED 5,765 licence-only and AED 15,055 with one visa; see our business setup in Sharjah page [17]. Neither gives you a Dubai showroom.

How much customs duty and VAT do you pay on imported furniture?

Imported furniture entering the Dubai mainland pays 5% customs duty on CIF value (cost, insurance and freight), then 5% import VAT on the CIF value plus the duty. On an AED 200,000 CIF container that is AED 10,000 duty and AED 10,500 VAT, a landed total of AED 220,500 before clearing, delivery and storage.

Dubai Customs states the rate as "5% of the value CIF (Cost Freight Insurance) value except for alcohol and cigarettes/tobacco" [2]. Its 2022 tariff amendments list furniture lines including swivel seats, seats convertible into beds and "Parts of furniture, n.e.s. of wood" (94 03 91 00) at 5% [9]. GCC-origin goods are treated as local if 40% of their raw materials originated in the GCC [6].

The chart shows how an illustrative AED 200,000 CIF container builds to its landed cost.

Quick Math: A container of sofas and dining sets with a CIF value of AED 200,000 pays AED 10,000 in customs duty (5% of 200,000). Import VAT is 5% of the CIF value plus the duty, so 5% of AED 210,000, which is AED 10,500. Landed cost before clearing, transport and storage: AED 220,500. Price your retail and trade lists from AED 220,500, not from the supplier's invoice. If you are VAT-registered and making taxable sales, the AED 10,500 is generally recoverable as input tax; the AED 10,000 duty is a cost.

The Dubai Customs business code

Dubai Customs says "A license holder must register with Dubai Customs to obtain a Customs Business Code"; the application is made online through Dubai Trade, and the service guide lists a completion time of one working day [2]. A licensed clearing agent can clear cargo for you with your authorisation in the customs system [2]. Our guide to Dubai Customs registration for import and export walks through the steps.

HS codes and the 12-digit tariff

Dubai Customs moved to 12-digit harmonized system codes from August 2025, under Cabinet Resolution No. 119 of 2024 on the GCC integrated tariff [10]. A wooden wardrobe, a metal office chair and a sofa bed sit on different lines, so get the 12-digit code before you sign the purchase order. The tariff also carries an anti-dumping rate column [10]. We did not check anti-dumping rates on furniture: check your exact code and origin before pricing.

Common Mistake: Treating stock in a free zone warehouse as duty-paid. A furniture importer holding containers in a customs-controlled free zone such as JAFZA has not paid customs duty or import VAT on them. The moment a pallet goes to a mainland customer or a mainland showroom, it is imported, and the 5% duty plus 5% VAT falls due on that consignment [2]. Price mainland sales off the free zone cost and you forget AED 10,000 of duty on every AED 200,000 of CIF value.

Goods held in a free zone or Designated Zone

Duty timing is a zone's real advantage for an importer, but only where the zone has customs-controlled warehousing, such as JAFZA. Stock held there is not subject to customs duty until it enters the mainland, so a re-export distributor never pays 5% on goods that are never sold in the UAE. The UAE portal excludes "goods in transit to GCC countries" from the 5% [6]. An office-based free zone such as Meydan Free Zone or IFZA has no warehouse of its own, so its goods are cleared and duty-paid at import unless they are held in a customs warehouse, which gives a similar suspension; see our bonded warehouse guide. For buying from Foshan and other Chinese furniture hubs, see our import from China to Dubai guide.

Do furniture products need standards approval or fire ratings in the UAE?

The Ministry of Industry and Advanced Technology (MoIAT) regulated-products sheet we read, dated 2022, lists no furniture or mattress regulation. Check with MoIAT for your product anyway, especially children's furniture and anything with electrical parts. For hotel and office contracts, ask the client's fire consultant which fire ratings the furniture must meet.

One ranking page claims GSO fire-retardancy and formaldehyde limits for furniture without naming a standard. The table separates what we found in primary sources from what we did not.

MoIAT and conformity certificates

For regulated categories the sheet lists requirements such as "Distributor ownership (for Traders only)", and for textiles a "Test report issued not more than 3 years" [12]. Furniture does not appear, but a trader who also sells bedding, nursery items or lamps may find part of the range regulated. Ask the factory for test reports at order stage.

Fire ratings for hotel and office contracts

Hotel and office tenders often specify fire performance for upholstered seating, mattresses, curtains and fabrics. We could not read the official UAE Fire and Life Safety Code text on furniture, so we name no test standard as law. The hotel operator or the project's fire consultant writes the specification: get the required ratings in writing before you price, and matching test certificates from the manufacturer before the goods ship.

Real Talk: Do not quote a hotel or office contract on the assumption that standard export furniture will pass. If the specification calls for fire-rated foam or fabric and your factory cannot certify it, you are either re-sourcing at your cost or losing the tender. One email to the client's fire consultant before pricing costs nothing; a container of non-compliant seating can cost you the margin on the whole project.

Wood and plant-health rules

Some blogs say wooden furniture needs fumigation or phytosanitary certificates. We found no official Ministry of Climate Change and Environment (MOCCAE) or Dubai Customs rule for furniture, and the Dubai Customs prohibited and restricted goods guide we read lists neither wood nor furniture. Raw timber and wooden packing may differ, so confirm with your clearing agent before the first shipment.

What does UAE consumer law require from a furniture showroom or online store?

UAE consumer law requires a furniture seller to issue a dated invoice in Arabic, repair or replace defective products free of charge, and avoid clauses that strip the buyer's rights. Failing to repair or replace risks up to two years in prison and a fine of up to AED 2 million under Federal Law No. 15 of 2020 [3].

The UAE portal says the law covers goods sold across the UAE's "mainland and free zones" and through ecommerce platforms registered in the UAE, but not ecommerce between UAE customers and businesses registered outside the UAE [3]. A UAE-licensed online store carries obligations an overseas marketplace seller does not.

The four numbers a furniture retailer should remember are below.

Returns and the "no refund, no exchange" sign

The executive regulation, Cabinet Decision No. 66 of 2023, came into force on 14 October 2023 [13]. Baker McKenzie says it treats the clause "Goods sold are neither returnable nor substitutable" as void unless the customer knowingly accepts a defect on an as-is basis evidenced in the invoice, the product's nature prevents its return, or it is perishable [13]. We found no statutory change-of-mind period and no DET rule on displaying return policies, but a sign at the till will not defeat a defect claim. For made-to-order pieces, record on the invoice what the customer chose.

Common Mistake: Printing "no refund, no exchange" on every invoice and treating it as your returns policy. Under the 2023 executive regulation that clause is void in most cases [13], and failing to repair or replace a defective product free of charge is the conduct that carries fines of up to AED 2 million [3]. Replace the sign with a written, Arabic-language policy that sets out how defects, transit damage and made-to-order pieces are handled.

Warranty, repairs and spare parts

No minimum statutory warranty period was found. Baker McKenzie notes the regulation sets no minimum period but sets rules warranties must meet, and extends the warranty by the time the product was out of use for repair [13]. Suppliers also need a written spare-parts and maintenance mechanism "in at least the Arabic language", published on their website [13]. Recliner mechanisms, sofa-bed frames and chair gas lifts fail, so import only ranges whose factory supplies spare parts.

Discounts and promotions

Baker McKenzie says suppliers need promotion and discount permits, and must tell customers of discounts on a product "within one week from the date of purchase", or refund the difference within 30 days [13]. Administrative penalties range from AED 50,000 to AED 1 million, with possible licence suspension [13]. In Dubai, consumer protection sits with the Dubai Corporation for Consumer Protection and Fair Trade, established by Dubai Law No. 5 of 2023 [14].

Pro Tip: Build Arabic into your systems before opening day. Set the POS and checkout to print bilingual invoices with trade name, address, item, quantity and price, and publish an Arabic warranty and spare-parts policy online. It is a few days' work, and it covers the three obligations most likely to be tested by the first complaint.

How is VAT handled on furniture sales, exports and Designated Zone stock?

A furniture trader in Dubai charges 5% VAT on local sales once registered, and must register when taxable supplies pass AED 375,000 a year, with voluntary registration from AED 187,500. Exports with proper evidence are zero-rated. Goods sold from a Designated Zone into the mainland need evidence that import VAT was applied.

The VAT Executive Regulation states that "The Mandatory Registration Threshold shall be AED 375,000" [11]. A showroom passes that fast, so register on time; our VAT registration and compliance guide covers the process.

"No VAT in JAFZA" is a myth. Article 51(5) treats a supply of goods within a Designated Zone to a person who will consume them as a supply in the State, except in listed cases, including where "the Supplier retains official evidence establishing that VAT had been applied on that import" [11]. A JAFZA distributor selling to a Dubai retailer needs the customs paperwork showing where VAT was paid.

How is a furniture trading company taxed under UAE corporate tax?

A furniture trading company in the UAE pays corporate tax at 0% on taxable income up to AED 375,000 and 9% above. Trading furniture is not a Qualifying Activity for 0% free zone treatment, except distribution from a Designated Zone to customers who resell, process or alter the goods. A showroom selling to households cannot qualify on those sales.

Ministerial Decision No. 229 of 2025 sets out the qualifying and excluded activities for a Qualifying Free Zone Person (QFZP). It lists "Distribution of goods or materials in or from a Designated Zone" as a Qualifying Activity, but only where the goods entering the UAE are imported through the Designated Zone and supplied to "A customer who resells, processes or alters such goods or materials, or parts thereof for the purposes of sale or resale", or to a public benefit entity [15]. The same decision lists "Any transactions with natural persons" as an Excluded Activity, with exceptions that do not include distribution [15].

Quick Math: A Dubai mainland furniture showroom with AED 900,000 of taxable profit pays nothing on the first AED 375,000 and 9% on the remaining AED 525,000, which is AED 47,250 of corporate tax. If the same company had revenue of AED 3,000,000 or less, it could elect Small Business Relief instead and be treated as having no taxable income for that period [16].

Small Business Relief applies to revenue at or below AED 3,000,000, for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026 [16]; see our Small Business Relief guide. A QFZP cannot use it.

Real Talk: A JAFZA importer selling containers to retailers may qualify for 0%; a showroom selling sofas to households does not. Run both from one free zone company and the household sales count against the de minimis limit (the lower of 5% of revenue or AED 5,000,000). Fail it and the company pays ordinary rates, 0% to AED 375,000 and 9% above, from the start of that period, and loses QFZP status for the next four periods. Two companies are often cleaner.

Our Qualifying Free Zone Person guide covers substance, audited accounts and de minimis. Late corporate tax registration carries an AED 10,000 Federal Tax Authority penalty. If you plan to split retail from distribution, have both companies modelled before licensing either. Model your position→

What does it cost to start a furniture trading company in Dubai?

A Dubai mainland furniture trading company costs from AED 18,200 in year one without a visa and AED 26,900 with one visa through BusinessDubai.ae, renewing at about AED 15,000. A free zone importer starts from AED 12,500 licence-only at Meydan Free Zone or Dubai South. Stock, duty, VAT, showroom rent and fit-out come on top.

The table itemises year one, with formation figures from BusinessDubai.ae's 2026 package prices [17] and duty from the Dubai Customs rate [2].

Rent, fit-out, storage and vehicles are left as quotes because they vary by location and size, and an average would mislead. For a mainland showroom the licence is a small share of year-one cash; the first container with its duty and VAT is usually the largest line.

Pro Tip: Keep visa capital and stock money apart. At IFZA and Meydan the AED 75,000 must sit in a bank account for the investor visa, while the first container's AED 10,000 duty and AED 10,500 VAT (on AED 200,000 CIF) are payable before release. One pot cannot be in two places.

For an itemised quote across the mainland and the free zones for your product range, get a free consultation→

What has to be renewed and filed every year?

A Dubai furniture trading company renews its trade licence every year (about AED 15,000 on a BusinessDubai.ae mainland package), renews visas when they fall due, files VAT returns once registered, files an annual corporate tax return, and keeps its Dubai Customs code and lease current. Late corporate tax registration alone carries an AED 10,000 penalty.

Licence, lease (Ejari for a mainland showroom), customs code and visa renewals tend to cluster, and Dubai Customs lists registration renewal and amendment as separate services, so a change of activity must be updated there too [2]. Even a showroom under AED 375,000 of taxable income, or one electing Small Business Relief, files a corporate tax return; a QFZP distributor also needs audited accounts. Our post-setup services team runs that calendar for trading companies, so a licence renewal does not land in the middle of a container arrival.

Which setup fits which furniture trading business?

The right setup follows the customer: a home furniture showroom or online store selling to households goes on the Dubai mainland under DET 4759001, an office contract supplier uses 4773920, and an importer re-exporting containers from JAFZA licenses with JAFZA directly, since BusinessDubai.ae has no JAFZA package. The decision table below covers six common profiles.

If two rows describe you, you may need two activities or two companies. A trader who wants both a showroom and a re-export operation is usually better served by a mainland company for retail and a Designated Zone company for distribution, so that the tax position of each is clean. Compare both on our mainland company setup and free zone company setup pages before deciding.

Real Client Stories

These are composite examples built from the situations furniture trading founders most often face in Dubai. Names and details are illustrative, and the only figures used are published government fees and BusinessDubai.ae's package prices.

The showroom that started in the wrong place

Rania planned a mid-range home furniture showroom near Al Quoz and was drawn to a Meydan Free Zone package at AED 21,850 with one visa, against AED 26,900 for the mainland. She had shortlisted a showroom unit before anyone asked her who would walk in. Her customers were households buying for new apartments, and a free zone licence does not let a company sell to them from a mainland shop. She licensed on the Dubai mainland under DET 4759001, added 4759019 for mattresses, and signed the lease once the licence was issued. The lesson: choose the jurisdiction from where your customers buy, then compare prices.

The office supplier who priced from the factory invoice

Daniel set up a mainland office furniture company under DET 4773920, which already let him install and maintain the workstations he sold. His first tender quoted margins on the factory price of a container worth AED 200,000 CIF. When it landed, Dubai Customs charged AED 10,000 in duty, and import VAT of AED 10,500 followed on the CIF value plus duty. The VAT was recoverable once he filed, but the duty was not, and his margin on the first job was thinner than planned. He now prices every quote from the landed cost. The lesson: your cost price is CIF plus duty plus VAT, never the supplier invoice.

The online store with an English-only checkout

Farah ran an online sofa store on a Dubai mainland licence with DET 6312009 Online Seller, starting from the AED 18,200 package without a visa. Her checkout issued English-only invoices, and her terms said sale items could not be returned. When a customer reported a broken frame on delivery, she discovered that the invoice had to be in Arabic and that a blanket no-return clause is void in most cases. She replaced the frame free of charge, rebuilt her invoices as bilingual and published an Arabic warranty and spare-parts policy. The lesson: consumer law applies from the first sale.

Start your furniture trading company the right way

For a furniture trader, the licence is the smallest decision with the longest consequences. Three things decide whether the business works: matching the jurisdiction to your customers (mainland for a showroom selling to households, a free zone or Designated Zone for import and distribution), pricing from the landed cost of 5% duty plus 5% import VAT rather than the factory invoice, and running the shop to UAE consumer law from day one, with Arabic invoices and a real repair or replacement process.

BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. We will price a mainland company setup under the right DET furniture codes against a free zone company setup for an import or distribution company, and our post-setup services team keeps your licence, visas, customs code, VAT and corporate tax filings current once you are trading.

Tell us what you sell, who buys it and where the stock will sit, and we will build an all-in plan around it. Talk to a setup expert→

If you have realised your business is really about design or fit-out rather than trading, start with our interior design business guide instead.

Frequently Asked Questions

Which DET activity code do I need for a furniture shop in Dubai?

Most Dubai furniture shops need DET 4759001 Home Furniture Trading, a Commercial activity covering beds, bedroom sets, wardrobes, sofas, chairs, tables and mirrors, plus furniture for hotels and restaurants. Add 4759019 if you sell foam mattresses and 4773920 if you sell office furniture.

Is there a separate licence activity for office furniture in Dubai?

Yes. Office furniture is DET 4773920 Office Furniture Trading, separate from home furniture. The register says firms under it are allowed to carry out installation, repair and maintenance services for the equipment they deal in, which suits office contract suppliers.

Can I sell antiques with a furniture trading licence in Dubai?

No. Genuine antiques are DET 4690016 Authentic Antiques, Artefacts & Artworks Trading, which sits outside the furniture group. A dealer selling both new furniture and genuine antique pieces needs both activities on the licence.

Do I need a separate licence to sell used furniture in Dubai?

Yes. Second-hand furniture is DET 4774001 Used Furniture Trading, a Commercial activity covering second-hand furniture of any kind. Record any known defects on the invoice, because an as-is sale evidenced in the invoice is one of the exceptions to the consumer-law rule on returns.

Can a foreigner own 100% of a furniture trading company in Dubai?

Yes. Furniture trading is a commercial activity, and 100% foreign ownership has been available for most commercial activities on the Dubai mainland since the 2021 company law reforms. Free zone companies have always been fully foreign-owned.

Can a free zone furniture company open a showroom in Dubai?

Not on its free zone licence. A Dubai showroom selling to the public needs a mainland licence. A free zone company sells to the mainland through distributors and retailers, or through the Dubai routes for free zone companies, which need a no-objection letter from the zone.

Can I run an online furniture store in Dubai without a showroom?

Yes. The DET Online Seller activity, 6312009, covers selling permitted goods through websites and platforms. Confirm with DET whether your licence also needs the furniture product code, and remember that ecommerce sellers must give customers Arabic product, contract, payment and warranty information.

What is the customs duty on furniture imported into Dubai?

Dubai Customs charges 5% of the CIF value (cost, insurance and freight) on most imports, including furniture. Its 2022 tariff amendments list furniture lines such as swivel seats, seats convertible into beds and parts of furniture at 5%. Check the 12-digit code for your exact product.

Is VAT charged on imported furniture in the UAE?

Yes. Import VAT of 5% is charged on the CIF value plus the customs duty when furniture enters the mainland. On an AED 200,000 CIF container that is AED 10,500, which a VAT-registered business making taxable sales can generally recover.

Is furniture stored in a Dubai free zone duty-free?

Furniture held in a free zone or Designated Zone is not subject to customs duty until it enters the mainland. When goods move from the zone to a mainland customer, they are imported and the 5% duty plus 5% import VAT falls due on that consignment.

Do I need a Dubai Customs code to import furniture?

Yes. Dubai Customs requires every licence holder that imports to register and obtain a Customs Business Code. The application is made online through Dubai Trade, and the service guide lists a completion time of one working day for business registration.

Does imported wooden furniture need a fumigation certificate in the UAE?

We found no official MOCCAE or Dubai Customs rule requiring fumigation or phytosanitary certificates for finished furniture. Rules can apply to raw timber or wooden packing, so confirm with your clearing agent for your product, origin and packaging before shipping.

Does furniture need a MoIAT conformity certificate in the UAE?

The MoIAT regulated-products sheet we read, a PDF dated 2022, lists no furniture or mattress regulation. It does list textiles, baby care products, lighting and paints, so check with MoIAT for children's furniture, upholstery fabric and anything with electrical parts.

What fire rating does hotel furniture need in Dubai?

The fire ratings for hotel and office furniture are set in the project specification by the hotel operator or the client's fire consultant. We could not confirm a general UAE furniture fire rating, so ask for the required ratings in writing before pricing and get matching test certificates from the manufacturer.

Must a furniture shop in Dubai issue invoices in Arabic?

Yes. UAE consumer law requires a dated invoice showing the trade name, address, goods, price and quantity, and the invoice must be in Arabic. The supplier may add another language, so bilingual Arabic and English invoices are the norm.

Can a furniture shop in the UAE refuse returns with a "no refund" sign?

Not in most cases. Under the 2023 executive regulation, the clause that goods are neither returnable nor substitutable is void unless the customer knowingly bought as-is with that recorded on the invoice, the product cannot be returned by nature, or it is perishable.

Is there a minimum warranty period for furniture in the UAE?

No minimum statutory warranty period was found. Baker McKenzie notes that the 2023 executive regulation sets no minimum period but sets rules warranties must meet, and extends the warranty by the time a product is out of use for repair.

What is the penalty for breaching UAE consumer law?

Suppliers that give unclear information, advertise misleading prices or fail to repair or replace a defective product free of charge face imprisonment of up to two years and a fine not exceeding AED 2 million. Administrative fines under the executive regulation range from AED 50,000 to AED 1 million.

When does a furniture trading company have to register for VAT?

A furniture trading company must register for VAT when its taxable supplies pass AED 375,000 a year, and may register voluntarily from AED 187,500. Most showrooms reach the mandatory threshold in their first year.

Is VAT charged on furniture exported from Dubai?

Furniture exported to a customer outside the UAE is zero-rated for VAT, provided you keep commercial and customs evidence that the goods left the country. Without that evidence the sale can be treated as a local supply at 5%.

Can a furniture trading company pay 0% corporate tax in the UAE?

Only in narrow cases. Distribution from a Designated Zone such as JAFZA to customers who resell, process or alter the goods can be qualifying income for a Qualifying Free Zone Person. Sales to households are excluded, so a showroom pays the ordinary rates of 0% to AED 375,000 and 9% above.

Does Small Business Relief apply to a small furniture shop?

A resident furniture business with revenue of AED 3,000,000 or less can elect Small Business Relief for tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131 of 2026. It is not available to a Qualifying Free Zone Person.

How much does a furniture trading licence cost in Dubai in 2026?

Through BusinessDubai.ae, a Dubai mainland furniture trading company costs from AED 18,200 in year one without a visa and AED 26,900 with one visa, renewing at about AED 15,000. Meydan Free Zone and Dubai South start at AED 12,500 licence-only. Stock, showroom and fit-out are extra.

Does BusinessDubai.ae offer a JAFZA package for furniture importers?

No. BusinessDubai.ae has no JAFZA package, so a founder who needs JAFZA licenses with the zone directly. For a lower-cost Designated Zone, Ajman Free Zone packages start at AED 13,931 with one visa.

Can I rent out furniture under a furniture trading licence?

No. Furniture rental is a separate DET activity, 7729002 Furniture Rental, and it is a Professional activity rather than Commercial. Add it if you plan to rent furniture to developers, events or serviced apartments alongside selling it.

Does an office furniture trader need a separate licence to install furniture?

No. The DET Office Furniture Trading code, 4773920, and the Schools, Hospitals & Laboratories code, 4773921, both state that firms may carry out installation, repair and maintenance for the equipment they deal in. The home furniture code does not say the same.

References

[1] Khaleej Times. "Dubai set for highest annual home deliveries since 2008 as new launches slow", reporting Cushman & Wakefield Core, 20 August 2026: H2 2026 handovers, 2026 total and 2027 projection. khaleejtimes.com

[2] Dubai Customs. Dubai Customs Services Guide 2025: customs duty rate of 5% of CIF value, customs business code, business registration service and declarations for goods from free zones. dubaicustoms.gov.ae

[3] UAE Government portal (u.ae). Consumer protection: scope of Federal Law No. 15 of 2020 as amended, Arabic dated invoice, ecommerce disclosure, void clauses and penalties. Updated 2 September 2026. u.ae

[4] Gulf News. "Dubai homebuyers get more choice as 24,800 new units enter the market", reporting Cavendish Maxwell, 30 July 2026: H1 2026 completions. gulfnews.com

[5] INDEX. Organiser's event page: next edition dates and venue, as read 8 November 2026. indexexhibition.com

[6] UAE Government portal (u.ae). Clearing the customs and paying customs duty: tariff range, 5% duty, GCC-origin rule and re-export ranking. Updated 28 October 2026. u.ae

[7] Dubai Department of Economy and Tourism. Business activity list as recorded in a public copy of the register: furniture trading, rental, online seller, wholesale and antiques activity codes and descriptions. visaindubai.ae

[8] Meydan Free Zone. Start a furniture trading business in Dubai: the zone's own furniture activity codes and third-party approval statement. meydanfz.ae

[9] Dubai Customs. Amendments of Customs Tariff 2022: furniture seat and parts lines at 5%. dubaicustoms.gov.ae

[10] Dubai Customs. Integrated Customs Tariff: transition to 12-digit HS codes from August 2025 and the anti-dumping rate column. dubaicustoms.gov.ae

[11] Federal Tax Authority. Executive Regulation of Federal Decree-Law No. 8 of 2017 on VAT (Cabinet Decision No. 52 of 2017 and its amendments, unofficial translation): registration thresholds and Article 51 on Designated Zones. tax.gov.ae

[12] Ministry of Industry and Advanced Technology (MoIAT). Regulated products sheet (PDF dated 2022): regulated categories and trader requirements. moiat.gov.ae

[13] Baker McKenzie (Hani Naja, Laya Aoun-Hani and Sami Saygh), via Global Compliance News, 18 October 2023. Summary of Cabinet Decision No. 66 of 2023 on void clauses, warranties, spare parts, promotions and penalties. globalcompliancenews.com

[14] Government of Dubai, Supreme Legislation Committee. Law No. 5 of 2023 Establishing the Dubai Corporation for Consumer Protection and Fair Trade. dlp.dubai.gov.ae

[15] UAE Ministry of Finance. Ministerial Decision No. 229 of 2025 regarding Qualifying Activities and Excluded Activities: distribution from a Designated Zone and transactions with natural persons. mof.gov.ae

[16] Aletihad, reporting WAM, 7 August 2026. Ministry of Finance extension of Small Business Relief: Ministerial Decision No. 131 of 2026, revenue threshold and 31 December 2029 end date. en.aletihad.ae

[17] BusinessDubai.ae. Internal data from trading company registrations since 2013, including 2026 standard package prices for the Dubai mainland and free zones and the investor-visa capital requirement at IFZA and Meydan. businessdubai.ae