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.  Corporate Tax on the Taxable Income : 

a)  0% (zero percent) on the portion of the Taxable Income not exceeding  AED 375,000 
b)  9% (nine percent) on Taxable Income that exceeds the amount AED 375,000
(AED 375,000 is specified as per the Cabinet Decision No. 216-2022)

2. Corporate Tax on a Qualifying Free Zone Person :

a)  0% (zero percent) on Qualifying Income.
b)  9% (nine percent) on Taxable Income that is not Qualifying Income