Activities · Food trading and F&B brands
Set up a Food trading and F&B brands company in the UAE.
Food trading in the UAE requires a trade licence with foodstuff trading activity, either from the mainland Department of Economy and Tourism (DET) or a free zone authority. Mainland licences allow direct sales to the UAE local market, while free zones are ideal for import/export and re-export, but selling into the mainland requires a distributor or dual licence. Additional approvals from Dubai Municipality (food permit, product registration) and customs are mandatory. Costs vary widely; indicative first-year licence fees range from amount not yet confirmed to 30,000 for mainland and amount not yet confirmed to 25,000 for free zones, plus municipality and training fees.
Commercial trade licence with 'foodstuff trading' activity (mainland) or free zone trading licence with food trading activity (e.g., 'Wholesale of Food and Beverages' activity code 4630.00 in Meydan FZ).
When you plan to sell directly to UAE consumers, retailers, supermarkets, restaurants, or distributors within the local market. Free zone companies cannot directly sell into the mainland without a licensed distributor, commercial agent, or a dual licence arrangement. ttegulf.com uaeexperthub.com
Zones that fit the activity
Names as the researchers wrote them, with the catalogue entry where the zone publishes one. A price is a package price and may cover a different package than another zone.
| Zone | Why | Catalogue entry | Package price | Source |
|---|---|---|---|---|
| JAFZA | Large food, livestock, and agriculture cluster with cold storage and high-clearance units; streamlined import and re-export; 100% foreign ownership. | Trading licence (General Trading or specific food trading activities) | not published | source |
| Meydan Free Zone | Offers activity 4630.00, Wholesale of Food and Beverages with no third-party approval required for the business licence; 100% foreign ownership. | 4630.00, Wholesale of Food and Beverages | not published | source |
| Dubai CommerCity | Provides cold storage and shared warehousing geared to e-commerce; offers a dual licence with DET to access the mainland without separate office space. | not published | not published | source |
Approvals outside the free zone
Dubai Municipality, Food Import and Re-export (FIRS)
Approved training providers (overseen by Dubai Municipality)
Dubai Municipality / Emirates Authority for Standardization and Metrology (ESMA)
VAT is 5% on most food items. Corporate tax: mainland companies and free zone companies earning non-qualifying income are subject to 9% tax. Free zone companies can benefit from 0% tax only on qualifying income; public-facing F&B revenue is generally mainland-source and taxed at 9%. Large multinational groups with consolidated revenue over EUR 750 million may be subject to a 15% Domestic Minimum Top-up Tax from 2025. atbcorporate.com
Banking depends more on business profile, documentation, and operational substance than on the choice between free zone and mainland. Banks require clarity on business activity, suppliers, and operational footprint. Opening a corporate bank account is necessary for customs and supplier payments. ttegulf.com uaeexperthub.com
Mistakes that cost a resubmission
- Choosing a Free Zone 'because it's cheaper' without matching the sales model source
- Signing distributor exclusivity before confirming registrations and logistics source
- Not planning importer-of-record responsibilities early source
- Underestimating labeling and product compliance requirements source
- Opening a company without a clear banking plan (can cause delays) source
Questions founders ask
No, free zone companies are restricted from direct mainland sales. You must appoint a mainland distributor, set up a mainland branch, or obtain a dual licence (where available) to access the local market. uaeexperthub.com
There is no single 'restaurant licence'. You need a trade licence with food activity and a food establishment permit from Dubai Municipality. atbcorporate.com
Indicative first-year trade licence fees range from amount not yet confirmed to 30,000 for mainland and amount not yet confirmed to 25,000 for free zones, plus municipality permits (amount not yet confirmed), FIRS deposit (~amount not yet confirmed refundable), and training costs. uaeexperthub.com naviracorporate.com
Yes, 100% foreign ownership is permitted in both mainland (since 2021 reforms) and free zones for food trading activities. naviracorporate.com
What the research does not settle
- Exact first-year total cost for free zones like Meydan FZ and Dubai CommerCity not available in provided sources; only JAFZA's licence fee (amount not yet confirmed) is official but excludes other setup fees.
- Mainland DET licence fee range is indicative from advisory sources, not an official schedule.
- Dubai Municipality food permit exact fee not specified; only indicative range (amount not yet confirmed).
- FIRS deposit amount is indicative (~amount not yet confirmed) and may change; confirm current terms.
- PIC and food handler training cost not quantified in the sources.