Business Valuation Services in UAE & Dubai –
Independent, Defensible & Expert-Led

A business valuation is an independent, professionally prepared assessment of what a company is worth at a specific point in time. It uses established financial methods – discounted cash flow (DCF), market multiples, or asset-based approaches – to arrive at a defensible value that is accepted by buyers, banks, courts, auditors, and regulators. You typically need one when selling or buying a business, raising investment, resolving a shareholder dispute, completing an acquisition (IFRS 3 / PPA), supporting a bank loan, applying for a UAE Golden Visa, or complying with UAE corporate tax requirements. The value of an independent valuation is that it removes subjectivity: it gives every party a common, evidence-based starting point.

Business valuation in the UAE uses the same internationally accepted methods as any other market. The three primary approaches are the income approach (DCF and capitalised earnings), the market approach (EV/EBITDA and P/E multiples benchmarked to comparable companies and transactions), and the asset approach (NAV). The method chosen depends on the business's stage, sector, profitability, and the purpose of the valuation. All our valuations follow IVS and IFRS standards, which are accepted by UAE regulators, banks, and courts.

Our business valuation fees range from AED 10,000 to AED 50,000. The fee depends on the complexity of the business, the number of valuation methods required, and the intended purpose. We agree a fixed fee before work begins – there are no surprises. A straightforward SME valuation typically sits toward the lower end of that range. A complex, multi-entity holding group for a contested dispute would be toward the higher end.

Most business valuations are completed within two to four weeks from receipt of financial information. Complex situations – such as PPA, litigation support, or multi-entity groups – may take four to eight weeks. If you have a hard deadline (such as a deal signing date or a regulatory filing), tell us upfront and we will structure the engagement accordingly.

Yes. Our valuations are prepared by a CFA charterholder following IVS and IFRS standards, which are accepted across the UAE – by the Securities and Commodities Authority, UAE Free Zone authorities, local and international banks, and the courts. If you have a specific regulatory requirement, share it with us at the start and we will confirm suitability before commencing.

Yes. Valuing a stake – rather than 100% of a business – requires specific adjustments. We apply control premiums when a majority stake is being transacted and minority discounts (DLOM and DLOC) when the interest lacks marketability or control. These adjustments are grounded in market evidence and IVS guidance, not applied arbitrarily.

Yes – and this is one of the most common engagements we handle. The UAE's business landscape is dominated by family-owned enterprises, and ownership transitions – whether a partner exit, generational transfer, or restructuring ahead of a sale – almost always require an independent valuation. Family business valuations require particular care: normalising owner salaries, separating personal assets from business assets, and handling situations where formal financial records are incomplete. We produce reports that are defensible to all family stakeholders and, where needed, suitable for submission to a UAE court or arbitration panel.

Startups and pre-revenue businesses cannot be valued using standard DCF or earnings-based methods, because there are no earnings to discount. We use a combination of approaches depending on the stage and purpose: the Berkus Method or Scorecard Method for very early-stage companies, a market-comparable approach benchmarked against funded peers in the GCC and MENA, and a risk-adjusted revenue projection model where near-term revenues are visible. If you are raising a funding round, we produce an investor-ready valuation report that sets a defensible price per share and equity structure. If you are issuing ESOPs, we value the equity at the appropriate standard of value for that purpose.

Yes. UAE banks – both local and international – regularly require an independent business valuation as part of the credit assessment process, particularly for loans secured against business equity, asset-based lending, or acquisition financing. Our reports are prepared to IVS standards and follow the documentation and methodology requirements expected by UAE lenders. We work directly with your relationship manager or credit team where needed to ensure the report addresses their specific requirements before submission.

Not legally – but practically, yes. Entering a sale without an independent valuation puts you at a significant negotiating disadvantage. Buyers arrive with their own numbers; without an independent reference point, the negotiation starts on their terms. An independent valuation also surfaces issues you should address before going to market – normalised earnings, remove owner-dependent revenue, and document intangibles that add value but may not appear on the balance sheet. We can prepare a pre-sale valuation that helps you set the right price, understand the likely buyer adjustments, and enter the process with a defensible position.

Since the UAE introduced a 9% corporate tax in 2023, several valuation needs have emerged under the new framework. Transfer pricing between related parties requires arm's-length pricing support – which often needs an independent valuation of the business or assets transferred. Business restructurings, equity transfers, and group reorganisations may require fair value assessments for tax reporting. If your business has changed ownership structure, moved assets between entities, or is planning to do so, we can advise on the valuation requirements under the UAE CT regime and prepare compliant reports for FTA purposes.

We apply International Valuation Standards (IVS), IFRS 3 for PPA, IAS 38 for intangibles, IAS 36 for goodwill impairment, and RICS standards for real estate. All work is conducted by a CFA Charterholder with Big 4 training.

Yes. Corvian Advisory provides business, intangible, and property valuation across all GCC markets – Saudi Arabia (Riyadh, Jeddah), Qatar (Doha), Kuwait, Bahrain, and Oman – following IVS standards.

An ESOP valuation determines the fair value of employee stock options or share grants under IFRS 2 (Share-Based Payments). UAE companies offering ESOPs to employees must obtain an independent valuation at grant date and at each reporting date. This is required by external auditors and is essential for compliant financial reporting. Methods include Black-Scholes, Binomial, and Monte Carlo depending on option features.

Yes. Corvian Advisory provides cross-border valuation services covering UAE, Saudi Arabia, Qatar, Kuwait, Bahrain, Oman, India, Singapore, and the UK. All reports follow International Valuation Standards (IVS) and IFRS, which are globally recognised. Cross-border engagements often arise in M&A transactions, IP transfer pricing between group entities, and IFRS financial reporting for multinational groups.

Yes. We prepare UAE property valuations accepted for Golden Visa applications. The minimum threshold for a 10-year Golden Visa through property is AED 2 million. All reports are RICS-compliant and accepted by the GDRFA.

Intangible asset valuation is the process of determining the fair value of non-physical assets – patents, brands, trademarks, customer relationships, software, and trade secrets. In the UAE you need it following a business acquisition (IFRS 3 PPA), for IP licensing or royalty negotiations, to support UAE corporate tax transfer pricing between related entities, for goodwill impairment testing under IAS 36, when financing against IP as collateral, or in litigation and arbitration involving IP disputes. Intangibles now represent over 55% of enterprise value in most knowledge-driven businesses – yet most UAE companies have no independently verified number attached to them.

Patent valuation determines the economic value of a specific registered or in-development invention – typically using the Relief-from-Royalty method or a probabilistic income approach for pre-revenue IP. Brand valuation determines the value of a brand as a commercial asset – the pricing power, customer loyalty, and market recognition that translates into measurable revenue. Both typically use Relief-from-Royalty, but the royalty rate databases and comparable benchmarks are completely different. In a PPA under IFRS 3, patents and brands must be identified and valued separately from each other and from goodwill.

Goodwill impairment testing is an annual requirement under IAS 36 for any IFRS-reporting entity that has recognised goodwill following a business combination. It compares the carrying value of the relevant cash-generating unit (CGU) to its recoverable amount. If the carrying value exceeds the recoverable amount, goodwill must be written down and cannot be reversed. In the UAE, impairment tests are closely reviewed by auditors – a poorly documented or thin analysis is a common audit qualification trigger. We prepare defensible impairment models with clear CGU definitions, discount rate derivation, and sensitivity analysis.

Since the UAE introduced 9% corporate tax in 2023, IP held between related entities must be priced at arm's length under OECD transfer pricing guidelines adopted by the Federal Tax Authority. Intercompany royalty rates for licensed IP and transfer prices for IP sold or contributed between group entities must be supported by independent valuation evidence. We prepare IP transfer pricing valuations including royalty rate benchmarking using published comparable databases, DEMPE function analysis, and fair market value opinions for IP restructurings and group contributions.

Yes – and this is a growing trend across the UAE and GCC. Banks and alternative lenders are increasingly accepting IP-backed financing structures, particularly for technology businesses with patent portfolios, media companies with content libraries, and established brands with licensing revenue. Lenders require an independent valuation documenting the asset's income-generating potential, remaining useful life, and liquidation value. We prepare IP valuations specifically structured for financing purposes, with the methodology and sensitivity analysis formats that UAE lenders expect.

Patent valuation typically uses the Relief-from-Royalty method – which estimates the value of a patent as the present value of the royalty payments the owner avoids by owning the patent rather than licensing it in. For development-stage patents without revenue, we may use a Cost Approach (what it cost to develop, adjusted for utility) or a probabilistic income approach discounted for technical and commercial risk. The right method depends on whether the patent is generating revenue, licensed to third parties, or still in development.

A trademark is the legal registration – the name, logo, or mark that is registered and protected. A brand is the broader economic asset: the consumer recognition, loyalty, pricing power, and market position built up over time. In valuation, we typically value the trademark as a legal right using Relief-from-Royalty, while the broader brand equity may encompass customer relationships, trade dress, and market positioning. In a PPA, these may be valued together or separately depending on how they were acquired and how they will be used.

If you are an IFRS-reporting entity (which most UAE companies are), yes – IFRS 3 requires a PPA for any business combination. The PPA must allocate the total consideration paid to all identifiable assets and liabilities, with intangible assets recognised separately from goodwill. It must be completed within the measurement period (up to 12 months post-acquisition). Failure to complete a PPA, or preparing one that does not withstand audit scrutiny, creates significant financial reporting risk.

Yes. An independent IP valuation is often the most effective tool in a royalty negotiation – it establishes an evidence-based benchmark for what a reasonable royalty rate should be. We produce reports that are suitable for use in licensing negotiations, intercompany transfer pricing documentation, and dispute resolution. We can value a single patent, a patent portfolio, or a brand licensing arrangement.

A single intangible asset (one patent or brand) can typically be valued in two to three weeks. A full PPA covering multiple intangible assets usually takes three to six weeks, depending on the complexity of the acquisition and the availability of financial data. If an external auditor review is expected, we build in time for a working-paper review and any queries they raise.

A single intangible asset – one brand or one patent – typically ranges from AED 15,000 to AED 35,000. A full PPA engagement covering multiple intangible classes (brand, customer relationships, and technology together) typically ranges from AED 30,000 to AED 80,000, depending on the number of assets, complexity, and whether auditor liaison is required. All fees are fixed-scope and agreed before work begins.

IAS 38 governs how intangible assets are recognised, measured, and amortised on the balance sheet on an ongoing basis. IFRS 3 governs business combinations – specifically, it requires that any intangible asset that is identifiable (separable or arising from contractual rights) must be recognised separately from goodwill at fair value as of the acquisition date. The PPA process sits under IFRS 3, but the resulting assets are then accounted for under IAS 38 going forward. In practice, most UAE businesses encounter IFRS 3 after making an acquisition – that is the trigger for a PPA.

Yes, and this is a growing trend in the UAE, particularly as DMCC and other free zones develop structured IP support frameworks. Lenders considering IP-backed financing require an independent valuation to establish the asset's fair market value, useful life, and liquidation value. We prepare IP valuations for financing purposes that meet lender documentation requirements – including sensitivity analysis and a clear statement of the valuation basis and limitations.

Almost certainly yes. For a service business, intangibles are often the entire enterprise. Your client relationships, contract backlog, proprietary methodologies, brand reputation, and trained workforce all constitute intangible assets with measurable economic value. They are typically not on your balance sheet – but they are what a buyer is paying for. During due diligence, any serious buyer will test the strength and ownership of these assets. An independent valuation identifies them, quantifies them, and protects you in a negotiation.

Goodwill is the residual – the amount you paid above the fair value of all identifiable assets and liabilities. It represents things like assembled workforce, synergies, market position, and reputation that cannot be individually separated and sold. Under IFRS 3, goodwill is not amortised but must be tested for impairment annually. A well-prepared PPA reduces goodwill to its genuine residual by properly identifying and valuing all separable intangibles – this matters because inflated goodwill creates impairment risk and draws audit scrutiny.

Property valuation fees at Corvian Advisory range from AED 5,000 to AED 25,000, depending on the type of property, the purpose, and whether a physical inspection is required. Residential valuations for Golden Visa purposes typically sit at the lower end of that range. Commercial portfolio valuations are more involved and priced accordingly. All fees are fixed and agreed before work begins.

Our property valuations are prepared to RICS standards and are accepted by UAE banks, the GDRFA for Golden Visa applications, the Dubai Land Department (DLD), and relevant free zone authorities. If you have a specific institution in mind, tell us upfront and we will confirm acceptability before starting the engagement.

Yes, but the equity portion – the value net of the outstanding mortgage – is what typically counts toward the Golden Visa threshold. We will review your property details and mortgage balance, prepare the independent valuation, and advise on whether your equity position qualifies you for the visa. If you hold multiple properties, we can assess the combined portfolio position.

For straightforward residential or commercial valuations, we can typically deliver within five to ten working days. If you have a hard deadline – for example, a visa application submission date or a bank deadline – we can often accommodate an expedited timeline. Contact us with your deadline and we will confirm availability.

Yes. Off-plan properties present particular valuation challenges because there is no completed asset to inspect and comparable sales may be limited. We use a combination of developer pricing data, comparable completed-unit sales in similar developments, and a stage-of-completion adjustment to arrive at a supportable market value. We are clear in the report about the assumptions made and the limitations of any off-plan valuation.