Services / Tax
Transfer pricing
Transactions with related parties and connected persons must be priced as if the parties were independent. We document it so your deductions stand up.
Who this is for
- Groups with more than one UAE or overseas entity
- Owner-managed businesses paying the owner, family or sister companies
- Free zone companies dealing with mainland related parties
- Businesses charging management fees, interest or royalties within a group
What we handle
- Mapping related party and connected person transactions
- Benchmarking studies
- Intercompany agreements
- Transfer pricing disclosure form
- Master file and local file preparation
- Pricing policies for services, loans and royalties
- Support with FTA questions
Not only for multinationals
Transfer pricing applies to every UAE business that deals with related parties, including a single company that pays its owner a salary or rents premises from a director. The documentation burden scales with size, but the arm's length rule applies to everyone.
Questions we hear often
Do I need a local file?
Only if your revenue is at least AED 200 million or your group's consolidated revenue is at least AED 3.15 billion. Below that, you still need to price at arm's length and keep evidence that you did.
Can the company deduct the salary it pays me as owner?
Yes, to the extent the amount reflects market value for the work you do and is incurred for the business. Amounts above that are added back in the tax computation.
Related services
This page gives general information as at October 2026 and is not advice for your specific situation.
Talk it through with us
Tell us where you are and what you are planning. You will hear back from the team who will do the work, not a sales desk.