# UAE transfer pricing threshold checker

> Every UAE business must price transactions with related parties and connected persons at arm's length. A master file and local file are required if your revenue is AED 200 million or more or your multinational group's revenue is AED 3.15 billion or more. A transfer pricing disclosure form is filed with the return once related party transactions pass the FTA's threshold.

Interactive calculator: https://www.countify.ae/tools/transfer-pricing-checker · Updated 2026-10-14 · Countify UAE

## Transfer pricing obligations by size

Stand-alone UAE business, not part of a large multinational group.

| Revenue / related party transactions | Master file and local file required | Transfer pricing disclosure form required |
| --- | --- | --- |
| AED 20m / AED 5m | No | No |
| AED 60m / AED 45m | No | Yes |
| AED 250m / AED 10m | Yes | No |

Thresholds per Ministerial Decision No. 97 of 2023 and FTA guidance; confirm the current disclosure thresholds before filing.

## Who are related parties and connected persons

Related parties include companies under 50% or more common ownership or control, and individuals related to the fourth degree. Connected persons are owners, directors and officers of the business and their related parties; payments to them must be at market value to be deductible.

## What SMEs should do

Even below the documentation thresholds, keep simple evidence: intercompany agreements, a short benchmarking note for management fees or loans, and board approval of owner salaries. The [taxable income calculator](https://www.countify.ae/tools/taxable-income-calculator) shows where adjustments land in the computation.

## Legal basis

- Federal Decree-Law No. 47 of 2022, Articles 34–36 and 55; Ministerial Decision No. 97 of 2023 (https://mof.gov.ae/corporate-tax/)

## Frequently asked questions

### When do I need a transfer pricing master file in the UAE?

When your revenue is AED 200 million or more, or your multinational group's consolidated revenue is AED 3.15 billion or more.

### Do small businesses need to follow transfer pricing rules?

Yes. The arm's length principle applies to all, even if no formal documentation is required.