Understanding UAE Corporate Tax 2026

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1. 14 July 2026 · corrected by Emir Baycan
   Before

   Transfer pricing documentation, including the local file, becomes mandatory once related-party transactions exceed AED 40 million, whether from the Local File revenue test or the related-party transaction volume.

   After

   Transfer pricing local file: Entities with revenue > AED 200 million, or that are a Constituent Entity of an MNE Group. Related Party Transactions disclosure form: Entities with related-party transactions > AED 40 million in aggregate (AED 4 million per category).

   Why: The Local File revenue threshold (AED 200 million or MNE constituent status) and the separate AED 40 million related-party-transactions disclosure threshold are two different compliance mechanisms that the article had wrongly combined into one test.

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1. Correction 14 July 2026

   Emir Baycan

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