Corporate Tax applies to financial years beginning on or after 1 June 2023. The rate structure is two bands: 0% on taxable income up to AED 375,000, and 9% above it. Source: Federal Decree-Law 47/2022 Art. 3; Cabinet Decision 116/2022 Arts. 2–3.

Two things worth fixing in your mind now:

The AED 375,000 band is per taxable person, not per business. Cabinet Decision 116/2022 says so explicitly — running several businesses does not give you several bands, and separating a business artificially to get another one is treated as an arrangement to obtain a tax advantage.

You file 9 months after your period ends. A financial year ending 31 December 2026 is due by 30 September 2027. You will see exactly that date printed on the report in Lesson 9. Source: CT Law Art. 53(1).

Corporate Tax is not computed from your profit and loss directly. It runs a book-to-tax bridge: accounting income, then add back what the law does not let you deduct, then subtract what the law exempts, then apply loss relief, then the bands. Odoone's Corporate Tax report is that bridge, laid out line by line. Lesson 10 walks every line.