Article 3 establishes the specific tax rates applicable under the UAE Corporate Tax regime. It sets a two-tier rate for regular taxable income: 0% on income up to a Cabinet-specified threshold and 9% on income exceeding that amount. For Qualifying Free Zone Persons, a 0% rate applies to 'Qualifying Income', while a 9% rate applies to any other taxable income. As amended by FDL 60/2023, it introduces a new clause enabling a Cabinet decision to impose a 'Top-up Tax' on Multinational Enterprises, ensuring their effective tax rate reaches a total of 15%.