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.
Reviewed by Countify's ACCA/FCCA chartered certified accountants · Updated
Leave at 0 if you are not part of a multinational group.
- Master file and local file required
- No
- Transfer pricing disclosure form required
- Yes
- Arm's length rule applies
- Yes
Every business must price related party transactions at arm's length and be able to support it, whatever its size.
File the transfer pricing disclosure form with your corporate tax return.
Results are estimates for general information, not tailored advice.
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 shows where adjustments land in the computation.
Legal basis
We review this calculator whenever the FTA or Ministry of Finance issues a new decision or clarification.
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.
Corporate tax registration and returns
We register you, prepare the tax computation and file your corporate tax return, with Small Business Relief, QFZP and loss elections handled correctly.