Transfer Pricing UAE
Transfer Pricing UAE
The FTA Is Auditing Transfer Pricing. Is Your Business Documented & Ready?
AED 200M
⚠ The FTA Is Selecting TP Audit Targets Now
Why Businesses in Dubai Choose Affinitas for Transfer Pricing Audit
100% First-Submission Approval Rate
English & Russian Speaking Team
Boutique Firm, Senior Advisors
End-to-End Tax Compliance
Almost Every UAE Business With Related Parties Has a Transfer Pricing Obligation
The most dangerous assumption in UAE tax compliance in 2026 is that transfer pricing is someone else’s problem. Here is who it applies to.
Most Common Risk – Free Zone ↔ Mainland Transactions
High Risk – Holding Company → Operating Subsidiary
Commonly Missed – Shareholder & Intercompany Loans
International Exposure – UAE Entity ↔ Foreign Parent or Subsidiary
Often Overlooked – Connected Persons — Directors & Shareholders
Free Zone Entities: Registration Is Not Optional Even at 0%
Learn more about UAE Corporate Tax : Corporate Tax Overview
Transfer Pricing FAQ — Answered
Yes, without exception. The Arm’s Length Principle under Article 34 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) applies to all UAE taxable persons — including Free Zone entities. This covers transactions between a Free Zone company and any related mainland entity, foreign parent, subsidiary, or connected person. Free Zone status does not provide any exemption from the transfer pricing obligation. Critically, maintaining Qualifying Free Zone Person (QFZP) status for the 0% CT rate requires transfer pricing compliance — the FTA uses TP data to assess whether income genuinely qualifies or has been artificially structured into the Free Zone.
The tax return is typically due 12 months after the end of the tax period.
Non-compliance can result in significant penalties, including fines and potential legal action.
While it’s possible to register independently, engaging a professional can save time and ensure accuracy.
Yes—through legal and strategic structuring, such as moving to qualifying Free Zones. Contact Affinitas for a personalized assessment.