In this episode of P&L, we briefly explore key highlights from Budget 2025 before diving into two major tax key areas — Budget 2025's introduction of a 2% dividend tax on incomes above RM100,000, as well as the Capital Gains Tax (CGT) exemptions recently gazetted for corporate restructuring and IPO transactions that were announced in Budget 2024.



Thenesh Kannaa, Executive Director of Tratax, shares his insights on the broader implications of the 2% dividend tax, whether it's a case of double taxation, and how it will impact business owners and investors.  Then, we dive into the recent gazetted updates on CGT, including the key exemptions, eligibility criteria, and what businesses need to know to stay compliant while leveraging these exemptions.

In this episode of P&amp;L, we briefly explore key highlights from Budget 2025 before diving into two major tax key areas — Budget 2025's introduction of a 2% dividend tax on incomes above RM100,000, as well as the Capital Gains Tax (CGT) exemptions recently gazetted for corporate restructuring and IPO transactions that were announced in Budget 2024.Thenesh Kannaa, Executive Director of Tratax, shares his insights on the broader implications of the 2% dividend tax, whether it's a case of double taxation, and how it will impact business owners and investors. Then, we dive into the recent gazetted updates on CGT, including the key exemptions, eligibility criteria, and what businesses need to know to stay compliant while leveraging these exemptions.

From securing funding to optimising financial performance and cash flows, here on P&L we help decode the language of money and empower entrepreneurs, startup founders, and the c-suite with practical insights, expert advice, and powerful tools to help businesses navigate the  complexities of business finances.

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