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HayyaTax: FTA Approved Accounting and Tax Consultancy in Dubai

Transfer Pricing
FTA Approved Tax Agency · TAN 30016448

Salary Benchmarking Services in Dubai, UAE

Arm's-length salary reviews for owners, directors, and other connected persons — documented to support your UAE Corporate Tax position.

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Salary Benchmarking

Arm's-length salary reviews for connected persons and related parties.

Under the UAE Corporate Tax Law, payments to connected persons — owners, directors, and their relatives — must reflect market value to remain deductible. A salary benchmarking study compares a role's pay against comparable market data, giving you a defensible, documented basis for the remuneration you report.

% At A Glance
  • Benchmarks base salary, allowances, and benefits against comparable UAE market roles
  • Produces a documented report you can keep on file for FTA review
  • Covers owners, directors, and other connected or related persons under Corporate Tax rules
Who Needs This

If you pay a connected person, you likely need this.

Any UAE taxable person paying salary, allowances, or benefits to an owner, director, or other connected or related person should be able to show that payment reflects market value. This applies whether the business is a mainland company, a free zone entity, or part of a wider group with related-party payroll arrangements.

Timing

When you need this ready by.

There's no separate filing deadline for a salary benchmarking study on its own — it isn't submitted to the FTA by itself. What matters is that it's ready and documented before you file, since connected-person remuneration must already reflect market value at the point your Corporate Tax return is due. Corporate Tax returns are due within 9 months of your financial year end, so we recommend completing the study well ahead of that date.

What You'll Need

Documents for a salary benchmarking study.

  • Job description and scope of responsibilities for the role being benchmarked
  • Current salary, allowances, and benefits breakdown
  • Trade license and corporate structure showing the connected or related-party relationship
  • Org chart or reporting structure
  • Prior year's benchmarking report or remuneration policy, if one exists
Why This Matters

What's at risk without a documented study.

  • Remuneration paid above market value to a connected person may not be deductible for Corporate Tax purposes
  • Overstated deductions increase the risk of an FTA review or audit adjustment
  • There's no separate standalone fine for skipping a study — the exposure sits in the deduction itself being disallowed later
Connected-Person Pay At A Glance

Salary benchmarking supports the same revenue-based documentation rules.

Pay to owners, directors, and other connected persons must meet the arm's length standard, documented the same way as any other related-party transaction once these thresholds apply.

Own revenue thresholdAED 200 million
MNE Group consolidated revenue thresholdAED 3.15 billion
Documents due to the FTA upon request within30 days
How It Works

From role review to a filed-ready report.

1
Step 01

Role & Data Review

We review the role, responsibilities, and current pay for each connected person in scope.

2
Step 02

Market Comparison

Your data is compared against relevant UAE market benchmarks for similar roles and seniority.

3
Step 03

Report & Filing Support

You receive a documented benchmarking report to support your Corporate Tax position, with guidance on any adjustments.

What Non-Compliance Costs You

What's at risk, and how we help.

ViolationPenaltyHow HayyaTax helps
Non-arm's-length connected-person remunerationAmount above market value may be disallowed as a deduction, increasing taxable incomeWe benchmark pay to market value up front and document it, so no adjustment is needed later
No supporting benchmarking documentation on fileIncreased scrutiny and risk of the deduction being challenged at auditWe deliver a documented, defensible report you can keep on file for FTA review
Why work with HayyaTax

Excellence. Expertise. Experience.

📅
10+
Years of Experience
Hands-on UAE tax and accounting work across the team.
📋
FTA
Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
👨‍💼
Expert
Professional Team
Qualified tax and accounting professionals supporting every engagement.
📊
Market-Based
Benchmarking Approach
Comparable-based salary reviews aligned with arm's-length principles.
FTA Credentials

An FTA-registered & approved tax agency in the UAE.

HayyaTax is an FTA-approved Tax Agent, authorized to represent clients directly with the Federal Tax Authority — the same team handling your salary benchmarking also manages your wider Corporate Tax and Transfer Pricing compliance.

FTA-Approved Tax Agent
Direct FTA Representation
Corporate Tax & Transfer Pricing Under One Roof
FTA-Approved Tax Agent
Documented, Defensible Reports
Corporate Tax & Transfer Pricing Under One Roof
Practical Turnaround
Federal Tax Authority

FTA-Approved Tax Agent

Authorized to represent clients directly with the Federal Tax Authority.

TAN30016448
Common questions

Frequently asked questions on salary benchmarking.

What is salary benchmarking for UAE Corporate Tax? ⌄
It's a comparison of what a connected person — such as an owner or director — is paid against market rates for a similar role, used to show the payment reflects arm's-length value as required under the UAE Corporate Tax Law.
Who counts as a connected person? ⌄
Generally, owners, directors, and their relatives, along with certain related entities within the same group — the exact definition sits within the UAE Corporate Tax Law's connected-persons provisions.
How is this different from the AI-powered salary benchmarking study? ⌄
This service covers the same underlying compliance need. See our AI-powered benchmarking page for the technology-driven version of this study.
How often should a benchmarking study be updated? ⌄
As a general practice, it's worth revisiting a benchmarking study whenever a role, its pay, or the relevant market data changes materially, or at each Corporate Tax filing cycle.
What happens if a connected person's pay isn't at market value? ⌄
Amounts above market value may not be deductible for Corporate Tax purposes. A benchmarking study gives you the documentation to support the position you take.
Testimonials

What clients say about HayyaTax.

Our Clients

Trusted by companies of all sizes.

From growing startups to established enterprises across the UAE.

Get a defensible salary benchmarking report.

Free 30-minute consultation to scope your connected-person roles and Corporate Tax filing timeline.

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Let's Get Started

Get a documented, defensible salary benchmarking study.

Talk to the team that also handles your Corporate Tax and Transfer Pricing compliance — one point of contact, one consistent record.

Office
5th Floor, Office No. 504-29, Dubai National Insurance Building, Port Saeed, Dubai, UAE

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