6 July 2026 · Documentation
UAE Master File & Local File Requirements
A UAE business must maintain a transfer pricing Master File and Local File when it has revenue of at least AED 200 million, or is part of a multinational group with consolidated revenue of at least AED 3.15 billion. The files are not filed with the return but must be submitted to the FTA within 30 days of a request, so they should be ready before you file.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The documentation thresholds
Master File and Local File obligations are threshold-based — but the Disclosure Form can apply well below them.
- Standalone revenue of AED 200 million or more.
- Membership of an MNE group with AED 3.15 billion+ consolidated revenue.
- Files are maintained, not filed with the return.
- The FTA can demand them within 30 days of a request.
Master File vs Local File
The two files serve different purposes and together tell the FTA how your pricing is set.
- Master File: the group's global structure, value drivers and IP.
- Local File: the UAE entity's specific related-party transactions.
- Benchmarking studies supporting each material transaction.
- Consistency between the files and the CT return.
Related guides
Frequently Asked Questions
For groups deciding whether they must document.
Do I have to file the Master and Local File with my return?
No. You maintain them and submit to the FTA within 30 days if requested, so they must be prepared and current before you need them.
What are the thresholds?
AED 200 million standalone revenue, or being part of a multinational group with consolidated revenue of AED 3.15 billion or more.
What is the difference between the two files?
The Master File covers the whole group; the Local File focuses on the UAE entity's related-party transactions in detail.
Can Exiloz prepare our documentation?
Yes. We build a Master File, Local File and benchmarking studies that are ready to submit within the FTA's 30-day window.
Be ready before the FTA asks
Exiloz prepares audit-ready Master and Local Files so a 30-day request is no emergency.