Date published: 22.09.2025
Below are what SMEs must file and prepare this quarter (Autumn 2025) to fully meet their legal obligations under the UAE Corporate Tax Law.
As we enter the autumn quarter of 2025, small and medium-sized enterprises (SMEs) in the UAE face important corporate tax obligations. With deadlines looming and compliance rules evolving, this period is critical for avoiding penalties and staying in good standing.
What SMEs Must File in Autumn 2025
- Corporate Tax Registration. If your company has not yet registered with the Federal Tax Authority (FTA), it must do so immediately. This applies to all taxable persons, including Free Zone entities, unless they qualify for specific exemptions.
- Financial Statements for Prior Periods.SMEs should finalize their financial statements for the last fiscal period — especially for those whose financial year ended on or before 31 December 2024. The statements must be prepared under international accounting standards, with accounting records complete and accurate.
- Corporate Tax Return Submission by Deadline. For businesses whose financial year ended 31 December 2024, the corporate tax return deadline is 30 September 2025. Returns must show income, deductible expenses, and any relief claimed.
- Transfer Pricing Documentation. If your business engages with related parties (within or outside the UAE), or carries out cross-border transactions, ensure you have documentation showing that your dealings are conducted at arm’s length.
- Supporting Records & Expenditures. Collect all invoices, receipts, contracts, and other documents backing up your deductions, exemptions, or claimed reliefs. VAT-registered SMEs should ensure VAT returns are consistent with your financial reporting.
- Payment of Corporate Tax (if due). After submitting the return, make sure any tax owed is paid promptly. Late payments can attract interest and penalties.
Deadlines & Key Dates for Autumn 2025
30 September 2025 is a major filing deadline for companies with financial year ending on 31 December 2024. For companies whose financial year ends at other dates, the return must be submitted within nine months after that year. Authorities have warned that non-compliance after these deadlines may result in fines, interest, and reputational damage.
Why Autumn 2025 Matters for SMEs
This is the first major corporate tax return deadline many SMEs face under UAE rules if their year-end was Dec 31, 2024. Free Zone businesses must verify that they meet conditions for exemptions or 0% rate. If not, they will be taxed at the standard 9%. Accurate records now will prevent audits, delays, or rejections. Auditing and accounting standards are being strictly enforced.
Autumn 2025 is a decisive quarter for SMEs in the UAE: timely registration, accurate financials, and correct filings are non-negotiable. Legal Marketplace Consultant is ready to assist you — from preparing your documents, verifying eligibility, to submitting your tax return properly and on time. Contact us today to ensure you meet your corporate tax obligations this quarter with confidence and avoid penalties.
