When evaluating impact sound insulation of dwellings, including frequencies below 50 Hz has been reported to improve the correlation between the measurements and the occupants’ rating of annoyance from footstep noise. To determine the impact sound insulation, the reverberation time of the receiving room must be considered, a procedure that may introduce large errors at low frequencies. If it can be shown that normal furniture does not affect the absorption (and thereby neither the reverberation time), the reverberation time below 50 Hz could be omitted in the evaluation of impact sound insulation. This would improve the measurement accuracy of the impact sound insulation and simplify the measurement procedure. The purpose of this paper is to investigate to what extent fully furnished rooms for residential purposes affect the reverberation time. Measurements are conducted using the integrated impulse response method in two empty and furnished bedrooms of different construction. Due to the potential errors in the reverberation time measurement, sound pressure level was measured for comparison. No statistically significant absorption difference due to furniture could be found at frequencies below 50 Hz, neither for the measured reverberation times nor the difference in sound pressure level. As a consequence, impact sound insulation may be evaluated without any reverberation measurement below 50 Hz.