0% corporate tax rates in UAE applies to taxable income up to AED375,000 and 9% corporate tax rates in UAE applies to taxable income over AED375,000. A 15% corporate tax rate applies to all multinational corporations subject to OECD Base Erosion and Profit-Sharing laws that belong within Pillar 2 of the BEPS 2.0 framework, i.e. combined worldwide revenues in excess of AED 3.15 billion