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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

The open Tax Guides

Open Tax Guides for the AI you already use

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Browse the open Tax Guides that power OpenAccountants workflows. Each Guide is designed to be cited, inspectable, and usable by AI systems (as a machine-readable Skill). Some are source-cited drafts. Some have named accountant review. All are open Tax Guides.

The Guides are open. The trust layer shows who reviewed them.

1752 Guides · 241 jurisdictions

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— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— reviewed as general reference material by a named licensed practitioner.
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— flagged for review.
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— do not use for current work.
NameDomainJurisdictionStatus
CA Form 3853 Coverage

Tier 2 California content skill for Form 3853 (Health Coverage Exempti…

—CaliforniaSource-cited draft
IE Payroll

Whenever asked to compute, review, or advise on end-to-end Irish month…

Showing 1–50 of 1727 Guides

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1752 Guides across 241 jurisdictions. You do not need to review an entire country — choose a Guide within your expertise and get credited as an Open Accountants Partner on the ones you review.

GLOBAL

61 Guides · Awaiting review

US Federal

58 Guides · Awaiting review

Spain

22 Guides · Awaiting review

Australia

20 Guides · Awaiting review

Canada

35 Guides · Partner: Edgar Lautsyus

Payroll
Ireland
Source-cited draft
ES Social Contributions

Whenever asked about Spanish self-employed social contributions (cuota…

PayrollSpainSource-cited draft
Switzerland Crypto Tax

Whenever asked about Switzerland cryptocurrency or digital asset taxat…

Crypto TaxSwitzerlandSource-cited draft
Oecd Model Treaty Defaults

OECD Model Tax Convention default provisions for cross-border tax allo…

Cross-BorderInternational / OtherSource-cited draft
Dominican Republic Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Dominican Re…

Company FormationDominican RepublicSource-cited draft
US GAAP Asc842 Leases

US GAAP lease accounting under ASC 842 (Leases). Covers the lessee dua…

—US FederalSource-cited draft
Dominican Republic Tax Optimization

Whenever asked about reducing tax in the Dominican Republic, tax plann…

Tax OptimizationDominican RepublicSource-cited draft
SA Zakat

Whenever asked about Saudi Arabian Zakat — the religious-origin wealth…

—Saudi ArabiaSource-cited draft
Digital Services Tax Matrix

Whenever a digital services provider asks about country-level Digital …

Cross-BorderGLOBALSource-cited draft
NO Capital Gains

Norway capital gains tax: 22% rate, shield deduction (skjermingsfradra…

Income TaxNorwaySource-cited draft
ZA Capital Gains

South Africa capital gains tax: 40% inclusion rate for individuals, an…

Income TaxSouth AfricaSource-cited draft
NY LLC Filing Fee IT 204 Ll

Tier 2 New York content skill for preparing Form IT-204-LL (Partnershi…

Company FormationNew YorkSource-cited draft
Romania Corporate Income Tax

Source-cited draft: corporate income tax for Romania (tax year 2025) —…

Income TaxRomaniaSource-cited draft
Spain Crypto Tax

Whenever asked about Spain cryptocurrency or digital asset taxation. T…

Crypto TaxSpainSource-cited draft
Montenegro Personal Income Tax -- Self-Employed

Whenever asked about Montenegro personal income tax (porez na dohodak …

Income TaxMontenegroSource-cited draft
Brazil Einvoice

Use esta skill sempre que for questionado sobre nota fiscal eletrônica…

E-InvoicingBrazilAccountant-reviewed
US Secure 2 And Retirement Updates

Tier 2 US federal content skill for SECURE Act 2.0 (Division T of CAA …

—US FederalSource-cited draft
Georgia Tax Optimization

Whenever asked about reducing tax in Georgia (country), tax planning, …

Tax OptimizationGeorgiaAccountant-reviewed
Albania VAT

Whenever asked to prepare, review, or classify transactions for an Alb…

VAT / GSTAlbaniaSource-cited draft
India Financial Statements

When preparing, reviewing, or advising on annual financial statements …

Financial StatementsIndiaAccountant-reviewed
Côte d'Ivoire (Ivory Coast) Income Tax

Whenever asked about Côte d'Ivoire (Ivory Coast) personal income tax, …

Income TaxCôte d'IvoireSource-cited draft
Taiwan VAT

Whenever asked to prepare, review, or classify transactions for a Taiw…

VAT / GSTTaiwanSource-cited draft
IL Tax Withholding

When advising on Israeli tax withholding at source (ניכוי מס במקור — N…

Cross-BorderIsraelSource-cited draft
Oil Gas Extractives

Whenever a producer, refiner, miner, oilfield services company, midstr…

—GLOBALSource-cited draft
Mali Tax Overview

Source-cited draft: tax overview for Mali (tax year 2025) — rates, thr…

Income TaxMaliSource-cited draft
Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)

Whenever asked about Uruguay payroll processing for employed persons. …

PayrollUruguaySource-cited draft
SA Return Assembly

Whenever asked to assemble, finalize, or package a Saudi Arabian annua…

Income TaxSaudi ArabiaSource-cited draft
ID Corporate Tax

Whenever asked about Indonesian corporate income tax (PPh Badan) for a…

Income TaxIndonesiaAccountant-reviewed
US Form 1040 Individual Return

Tier 2 US federal content skill for preparing Form 1040 — the standard…

Income TaxUS FederalAccountant-reviewed
Estonia Personal Income Tax -- Self-Employed (FIE) & Individuals

Whenever asked about Estonia personal income tax for self-employed ind…

Income TaxEstoniaSource-cited draft
Iraq Tax Overview

Source-cited draft: tax overview for Iraq (tax year 2025) — rates, thr…

Income TaxIraqSource-cited draft
AU Crypto Tax

Whenever asked about Australian cryptocurrency taxation. Trigger on ph…

Crypto TaxAustraliaSource-cited draft
ID Payroll Pph21

Whenever asked to calculate, review, or advise on Indonesian payroll —…

PayrollIndonesiaAccountant-reviewed
Tax Residency Planning

Personal tax residency rules, the 183-day rule, digital nomad visas, e…

Tax OptimizationInternational / OtherSource-cited draft
PT Foreign Source Treaties

Utilizar esta skill sempre que estejam em causa rendimentos estrangeir…

—PortugalSource-cited draft
NC Return Assembly

Final capstone orchestrator that assembles the complete federal + Nort…

Income TaxNorth CarolinaSource-cited draft
Ifrs15 Revenue

IFRS revenue recognition under IFRS 15 (Revenue from Contracts with Cu…

—GLOBALSource-cited draft
Fiji Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Fiji (tax ye…

Company FormationFijiSource-cited draft
Andorra IGI

Whenever asked to prepare, review, or classify transactions for an And…

VAT / GSTAndorraSource-cited draft
NG Income Tax

Whenever asked about Nigerian personal income tax for self-employed in…

Income TaxNigeriaSource-cited draft
Zimbabwe Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Zimbabwe (tax y…

PayrollZimbabweSource-cited draft
US Tx Return Assembly

Final orchestrator skill that assembles the complete federal and Texas…

Income TaxTexasSource-cited draft
India Crypto Tax

Whenever asked about India cryptocurrency or virtual digital asset (VD…

Crypto TaxIndiaAccountant-reviewed
CH Federal Income Tax

Whenever asked about Swiss federal income tax (direkte Bundessteuer / …

Income TaxSwitzerlandSource-cited draft
US Tx Freelance Intake

When a user asks for help preparing their US federal tax return AND me…

Income TaxTexasSource-cited draft
ID Formation

Whenever asked about forming, incorporating, or registering a business…

Company FormationIndonesiaSource-cited draft
Estonia Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Estonia (tax…

Company FormationEstoniaSource-cited draft
Japan Payroll

Whenever asked about Japanese payroll, income tax withholding (源泉徴収 ge…

PayrollJapanSource-cited draft
Shipping Aviation Tonnage Tax

Whenever a shipping company, vessel operator, ship owner, ship manager…

Income TaxGLOBALSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner