Can I distribute some (or all) profits to shareholders before company tax? How to distribute business' profit in order to minimise tax?
You cannot distribute profits before company tax, but you can distribute after-tax profits as dividends to your shareholders.
Generally, business can declare shareholder salaries to shareholders in order to distribute some profits before company tax and reach a lower tax rates. For example, a company has $70000 before tax profit and it has two shareholders. It can pay $35000 each shareholder as salaries. Therefore, the $70000 will not be taxed at 28% company tax, but at lower income tax rate.
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