Transfer Pricing in the UAE
Every transaction with a related party or connected person must be at arm's length under UAE Corporate Tax. We map your transactions, support the pricing and prepare the disclosure and documentation the FTA expects.
Transfer pricing isn't only for multinationals. Family groups with several UAE companies, owners who charge management fees, free zone entities trading with mainland sister companies: all of them have related-party or connected-person transactions the FTA can examine and adjust.
For free zone companies it matters twice over: arm's length pricing is one of the conditions for keeping QFZP status and the 0% rate.
Which requirements apply to you
| Requirement | Who | When |
|---|---|---|
| Arm's length pricing | Every taxable person with related-party or connected-person transactions | Always |
| Transfer pricing disclosure form | Related-party transactions above AED 40 million in the tax period | Filed with the Corporate Tax return |
| Master File and Local File | Revenue of AED 200 million or more, or member of an MNE group with consolidated revenue of AED 3.15 billion or more | Prepared for each period; provided to the FTA on request |
What we do for you
Related-party mapping
Identify related parties and connected persons (owners, directors, their relatives and group entities) and every transaction between you.
Arm's length analysis
Select the right pricing method and support it with functional analysis and benchmarking.
Disclosure form
Prepare the transfer pricing disclosure form that accompanies your Corporate Tax return.
Master File and Local File
Documentation for larger businesses and MNE group members, ready to provide when the FTA asks.
Intercompany agreements
Management fees, loans, cost recharges and services documented in proper agreements.
QFZP alignment
Free zone related-party pricing reviewed so it supports, rather than threatens, your 0% rate.
How we work with you
Map
Group structure, related parties and connected persons identified.
Analyse
Functions, assets and risks reviewed; pricing method chosen.
Benchmark
Arm's length range supported with comparable data.
Document
Disclosure form, agreements and files prepared and filed.
Built for businesses like yours
Family business groups
Several UAE companies trading with each other, plus owner remuneration.
Free zone and mainland pairs
Sister companies across the free zone line, where QFZP is at stake.
Multinational subsidiaries
UAE entities in groups that need Master File and Local File alignment.
Owner-managed companies
Salaries, fees and loans to owners and directors as connected persons.
Partner-led chartered accountants in Dubai
Years in chartered practice
Big 4-trained Chartered Accountant partners on every engagement.
Businesses served
From solo founders to multinational groups across the UAE.
Partner response time
Direct WhatsApp access to a qualified CA partner, not a junior.
Frequently asked questions
Does transfer pricing apply to small UAE businesses?
The arm's length principle applies to every taxable person with related-party or connected-person transactions. The disclosure form and Master File and Local File apply only above specific thresholds.
What is the threshold for the UAE transfer pricing disclosure form?
A disclosure form is required where related-party transactions exceed AED 40 million in the tax period. It is filed with the Corporate Tax return.
Who must prepare a Master File and Local File in the UAE?
Businesses with revenue of AED 200 million or more in the tax period, or members of a multinational group with consolidated revenue of AED 3.15 billion or more.
Who is a connected person?
Broadly, an owner, director or officer of the business, and individuals or entities related to them. Payments to connected persons must be at market value and wholly and exclusively for the business.
Can the FTA adjust my prices?
Yes. If a transaction is not at arm's length, the FTA can adjust the price and your taxable income accordingly.
Talk to a partner about your situation
A free 15-minute call with a Big 4-trained Chartered Accountant. Fixed fees, no obligation.
General information based on UAE law and FTA guidance as of November 2026, not tax advice. Requirements depend on your facts; verify with the FTA or a qualified adviser before acting.