Transfer Pricing in UAE 2026: Documentation Requirements & Compliance
Articles 34-36, Ministerial Decision No. 97, arm's length standard, benchmarking.
Transfer Pricing in UAE 2026: Documentation Requirements & Compliance
Transfer Pricing (TP) regulations ensure that transactions between related parties and connected persons are conducted at an "arm's length" basis, meaning they should be priced as if the transaction occurred between independent entities.
What are the Transfer Pricing Rules in the UAE?
Under UAE Corporate Tax Law (Articles 34-36) and Ministerial Decision No. 97, businesses must apply the arm's length standard to their intercompany transactions.
Documentation Requirements
Businesses exceeding a revenue threshold of AED 200 million, or those part of a Multinational Enterprise (MNE) group with consolidated global revenues of AED 3.15 billion, must maintain both a Master File and a Local File.
Even if you do not meet these thresholds, you are still required to keep supporting documentation that justifies your pricing policies (e.g., benchmarking studies).
Curatax LLC provides comprehensive transfer pricing health checks and documentation services to shield your business from FTA disputes.