Corporate Tax Rates

A. Corporate Tax shall be imposed on the Taxable Income @:

• 0% on Taxable Income not exceeding AED 375,000/-.
• 9% on Taxable Income that exceeds AED 375,000/-.

B. Corporate Tax shall be imposed on a Qualifying Free Zone Person @:

• 0% on Qualifying Income.
• 9% (nine percent) on Taxable Income that is not Qualifying Income.