The 9% corporate tax rate: on all profit, or only above a threshold?

No. The first AED 375,000 of taxable net profit is fully exempt (0%), and the 9% only applies to the portion above that threshold. A small company whose profit sits within that AED 375,000 slice may owe no corporate tax at all, while a larger one pays 9% only on the excess above it.

A mistake we see often: business owners calculating tax on the full profit figure without applying the exempt slice first, and either overpaying or filing an incorrect return. At RASEEKH, we compute the correct taxable base from the books first, then apply the brackets properly.