With good reason, Dubai is regarded as the ‘Shopping Capital of the Middle East' and increasingly dedicated fans of retail are regarding the emirate as a top-class shopping destination. Shopping is undoubtedly one of the city's greatest draw cards. It is largely divided into two main types – the old souks in Deira and Dubai Souk in Bur Dubai, and the glossy new shopping malls around Beniyas Square, Al-Rigga and Al-Hiyafa Road. New shops and malls seem to pop up every other month, to cater for the seemingly insatiable desire for retail therapy. The airport is also a shopping paradise, with excellent duty-free facilities. The souks (see Key Attractions) offer an atmospheric shopping experience with sights, sounds and aromas that hint of yesteryear.

The Spice Souk, Al-Sabkha Road, is more of a tourist attraction, while the buzzing Gold Souk, Sikkat al-Khali Street, offers some great deals on gold necklaces, rings, bangles, earrings and brooches, with gold prices among the lowest in the world. The gold souks are strictly regulated, so there is little chance of customers being ripped off in terms of quality, although prices do vary greatly and bargaining is essential. The Fish Souk in Deira is more of a tourist attraction, as visitors are unlikely to want to take fresh fish home with them. Early in the morning and late at night, local fishermen unload mountains of fresh fish, which they bargain and haggle over. The Electronics Souk, near Beniyas Square, might sound a slightly incongruous idea but this is Dubai, which means that, with shopping, anything goes.

Bargaining is the norm in all of the souks, which are generally open daily, 0700–1200 and 1700–1900 (closed Friday morning). The best-value items at the large shopping malls are mainly electrical goods and designer clothing, although interesting local products include carpets, Bedouin jewellery and Arabian souvenirs. The Dubai Shopping Festival, held from January to February, and Dubai Summer Surprises, held in July and August, are two massive attractions, with all the big stores and almost every shop in Dubai slashing prices in a retail orgy. Other festivals and special promotions run throughout the year, which further enhance Dubai's myriad retail opportunities.

Dubai's shops are open 0800–1300 and 1630–2000/2100. Many shops are closed on Friday. Larger malls are open 1000–2200. Shops, malls and souks are all closed on Friday mornings. There is no sales tax in Dubai and the airport is renowned for having one of the finest duty-free opportunities in the world. This is open to both arriving and departing passengers.