The corporate tax rate is 0% if the company's taxable income is between 0 and AED 375,000. Above AED 375,000 the corporate tax rate is 9%. That 9% is only charged on income above AED 375,000. For example, if the net profit of a business after necessary adjustments in compliance with corporate tax law is AED 400,000 tax payable will be 400,000 - 375000 = AED 25,000 x 9% = 2250 AED.