⚠️ Do you know about deductions in corporate tax? You might be paying more than you should. Help Me File My Return
Skip to main content

HayyaTax: FTA Approved Accounting and Tax Consultancy in Dubai

Transfer Pricing
FTA Approved Tax Agency · TAN 30016448

Transfer Pricing in UAE: Compliance & Advisory Services

HayyaTax provides expert transfer pricing in UAE — assessment, benchmarking, and documentation aligned with local and international tax regulations.

WhatsApp Us

Free Consultation

Transfer Pricing in UAE

A leading provider of transfer pricing compliance in the UAE.

With a deep understanding of the UAE's evolving transfer pricing framework and global standards, we assist businesses in aligning their pricing strategies with the arm's length principle. We offer tailored solutions for transfer pricing documentation, Country-by-Country Reporting (CbCR), transfer pricing audits, and policy reviews to mitigate tax risks and avoid penalties.

% At A Glance
  • Transfer pricing assessment and strategic advisory aligned with UAE regulations
  • Benchmarking that aligns intercompany transactions with market rates
  • Documentation demonstrating the arm's length nature of your transactions
Who Needs This

The UAE's transfer pricing rules apply broadly.

The UAE's transfer pricing rules apply to all transactions or arrangements between related parties and connected persons — including both cross-border and domestic transactions, and those between Free Zone entities. Even exempt entities or those electing Small Business Relief must still adhere to the arm's length standard, though they may not be required to maintain detailed documentation.

Timing

In force since June 1, 2023.

The UAE introduced transfer pricing rules under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, applying to tax periods starting on or after June 1, 2023. Documentation needs to be ready ahead of your Corporate Tax return's 9-month filing deadline, not assembled after the fact.

What You'll Need

Documents for transfer pricing compliance.

  • Master File and Local File detailing your related-party transactions
  • Group structure and ownership chart
  • List of related-party transactions and values
  • Financial statements
Why This Matters

What non-compliance costs you.

  • Non-compliance can lead to FTA adjustments to align taxable income with the arm's length standard
  • This may result in increased tax liabilities and potential penalties
  • Maintaining proper documentation is crucial to substantiate the pricing of intra-group transactions
Transfer Pricing Documentation At A Glance

Master File & Local File apply above AED 200 million in revenue.

A taxable person must prepare both if their own revenue reaches the threshold, or if they belong to a multinational group with higher consolidated revenue, assessed under the arm's length principle.

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 assessment to a filed-ready position.

1
Step 01

Transfer Pricing Assessment

Expert assessment and strategic advisory on transfer pricing, ensuring compliance with UAE regulations and global standards.

2
Step 02

Benchmarking

Benchmarking analysis that aligns your intercompany transactions with market rates, minimizing tax risks.

3
Step 03

Documentation

Precise, compliant transfer pricing documentation demonstrating the arm's length nature of your transactions.

4
Step 04

Local File & Master File

Seamless preparation of your Local File and Master File, aligned with UAE tax law and OECD guidelines.

What Non-Compliance Costs You

What's at risk, and how we help.

ViolationPenaltyHow HayyaTax helps
Non-arm's-length related-party pricingFTA adjustment to align taxable income with the arm's length standardWe benchmark and document pricing up front, so no adjustment is needed later
No transfer pricing documentation on fileIncreased scrutiny and risk of adjustment at auditWe prepare your Master File and Local File in advance
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.
📊
OECD-Aligned
Methodology
Comparable-based 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 transfer pricing also manages your wider Corporate Tax compliance.

FTA-Approved Tax Agent
Direct FTA Representation
Corporate Tax & TP Under One Roof
100% Accuracy Guaranteed
Long-Term Relationships
End-to-End Compliance
Proactive Tax Planning
Federal Tax Authority

FTA-Approved Tax Agent

Authorized to represent clients directly with the Federal Tax Authority.

TAN30016448
Common questions

FAQs on transfer pricing in UAE.

What is transfer pricing in the context of the UAE? ⌄
Transfer pricing refers to the rules and methods for pricing transactions between related parties, such as subsidiaries or affiliates, within a multinational enterprise. In the UAE, these regulations ensure such transactions adhere to the arm's length principle — conducted as if between unrelated parties under similar conditions.
When did the UAE's transfer pricing rules take effect? ⌄
The UAE introduced comprehensive transfer pricing rules under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. These rules apply to tax periods starting on or after June 1, 2023.
Who do the transfer pricing rules apply to? ⌄
They apply to all transactions or arrangements between related parties and connected persons, including cross-border and domestic transactions and those between Free Zone entities.
Are any businesses exempt from documentation? ⌄
Certain entities, such as those qualifying for Small Business Relief or exempt entities, may be exempt from maintaining detailed documentation — but they must still ensure their related-party transactions meet the arm's length principle.
Are the UAE's rules aligned with international standards? ⌄
Yes — the UAE's transfer pricing regulations are broadly aligned with the OECD Transfer Pricing Guidelines. By joining the OECD's Inclusive Framework in 2018, the UAE committed to implementing measures against base erosion and profit shifting (BEPS), including documentation and country-by-country reporting.
Testimonials

What clients say about HayyaTax.

Our Clients

Trusted by companies of all sizes.

From growing startups to established enterprises across the UAE.

Ensure compliant and risk-free transfer pricing in the UAE.

Aligned with global standards — free 30-minute consultation to review your related-party transactions.

WhatsApp Us
Let's Get Started

Let's get started.

Ensure compliance and maximize tax efficiency with HayyaTax's expert Transfer Pricing solutions. We help businesses navigate UAE regulations, align with global standards, and mitigate tax risks through precise documentation and strategic advisory.

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

Book a Free Consultation!