UAE Transfer Pricing Disclosure Threshold Checker
What this checker does
UAE Corporate Tax transfer pricing compliance isn't one single test — it's three separate thresholds, each triggered independently. The Related Party Transactions Disclosure Form is required once your aggregate related party transactions exceed AED 40,000,000 in the tax period. A Connected Persons schedule is required once payments or benefits to any single connected person (with their related parties) exceed AED 500,000. And a Master File and Local File are required if you're part of a Multinational Enterprise Group with consolidated revenue of AED 3.15 billion or more, or your own standalone UAE revenue exceeds AED 200,000,000 — either one triggers it. This tool checks your figures against all three.
Disclaimer
This calculator provides an indicative result for guidance purposes only. It does not review your specific related party relationships, transaction categorisation, or whether the arm's-length principle is being correctly applied — that requires a full transfer pricing study. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any compliance decisions.
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Your Transfer Pricing Obligations
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Last Updated: 14 August 2026