Transfer pricing fee calculator
Reviewed by Thiago Vieira — Lawyer admitted in Brazil (OAB) and Portugal (OA) · Reviewed on November 02, 2026
Use this calculator to estimate the fee your US LLC pays its related company abroad while keeping in the US the margin set by your transfer pricing study. Enter the LLC's revenue, its operating costs excluding the fee itself, and the margin from the study.
Calculator
Calculate your transfer pricing fee
Fee = LLC revenue − LLC operating costs (excluding the fee) − study margin × revenue.
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LLC target profit
$0.00
Transfer pricing fee
$0.00
Illustrative estimate; not legal or tax advice.
How the calculation works
- Fee = LLC revenue − LLC operating costs (excluding the fee) − study margin × LLC revenue
- Example: revenue of US$1,000,000, costs of US$700,000 and an 8.59% margin give a target profit of US$85,900 and a fee of US$214,100
- Check: 1,000,000 − 700,000 − 214,100 = 85,900, which is 8.59% of revenue
- The margin comes from your company's transfer pricing study; without a study there is no defensible margin to use
Who it is for
Groups where a US LLC or Corp bills customers and pays a service fee to a related company abroad. The calculator gives an illustrative estimate and is not legal or tax advice.
Frequently asked questions
How is the transfer pricing fee calculated?
Fee = LLC revenue − LLC operating costs (excluding the fee) − study margin × LLC revenue. What remains in the LLC is the target profit set by the study.
Where does the margin come from?
From the transfer pricing study, which compares your company with similar independent companies (a benchmark). The margin should not be picked by hand.
What if I don't have a study yet?
You can order one with Pactum's Transfer Pricing plan: $2,400 in year one for 2 entities and 2 jurisdictions, renewing at $1,200/year.
What does a negative fee mean?
The LLC's costs are so high that no margin is left to pay a fee. The pricing policy then needs to be reviewed against the study.