[crz]

At his corporate level your right.

Not at his personal income tax level.

He can pay himself whatever he wants for payroll.

[semimojo]

He can pay himself whatever he wants for payroll.

True, but he has other ways of taking money out of Berkshire. They don't pay dividends but he can clearly sell his stock which results in capital gains (and private jets).

On October 10, 2016, after a reference to him in the second presidential debate, Buffett released his own tax return.[172][173] He said he had paid $1.85 million in federal income taxes in 2015 on an adjusted gross income of $11.6 million, meaning he had an effective federal income tax rate of around 16 percent.