This decision specifies the corporate tax rates and income thresholds under Federal Decree-Law No. 47 of 2022. It establishes that a Taxable Person's taxable income not exceeding AED 375,000 in a tax period is subject to a 0% corporate tax rate. Any taxable income exceeding this AED 375,000 threshold is subject to a 9% corporate tax rate. The decision contains an anti-abuse provision under Article 50 of the Corporate Tax Law against the artificial separation of businesses intended to remain within the 0% bracket, assessed by the Federal Tax Authority.