移转订价（Transfer pricing），又名转让定价、移转价格、转移价格及国际转拨计价等，是指利用关联公司（related parties）进行，以减低税金的商业行为，简而言之是一种利用避税港的主要方法。

为防财税流失，不少国家及地方政府通过立法禁止或限制移转定价的交易，将其列为逃税行为。

关联公司，例如关联公司或公司集团内部母公司与子公司、两三家及以上的母子公司之间，货物、服务、版权费等的进行定价。其价格水平未必符合公平独立交易原则，非自由市场的市场价格，手段是把一间子公司的利润转移到另一家子公司，目的是为了避税。在全球化经济之下，更容易用出移转定价的手法，把有利润的生意转给位于避税港的关联公司，在税务计划而言，可省税。为了利润最大化，如此的会计账面安排是干犯商业道德。

Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. For example, if a subsidiary company sells goods to a parent company, the cost of those goods paid by the parent to the subsidiary is the transfer price. Legal entities considered under the control of a single corporation include branches and companies that are wholly or majority owned ultimately by the parent corporation. Certain jurisdictions consider entities to be under common control if they share family members on their boards of directors. Transfer pricing can be used as a profit allocation method to attribute a multinational corporation's net profit (or loss) before tax to countries where it does business. Transfer pricing results in the setting of prices among divisions within an enterprise.