What is the AED 375,000 corporate tax threshold and does it hit my property income?

The first AED 375,000 of annual taxable profit is taxed at 0%; profit above it at 9%. It applies to companies (juridical persons) and to individuals whose licensed business turnover tops AED 1 million a year. An individual earning passive rent in their personal name has no taxable business income, so the threshold is irrelevant, they pay 0% regardless. Not tax advice.