Venezuela Income Tax (ISLR) — Individual
Asked about Venezuela personal income tax (ISLR — Impuesto Sobre la Renta) for resident or non-resident individuals, self-employed professionals, and contractors.
What this covers — Venezuela, 2025
- Critical Structural Warning — Read First
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Venezuela Income Tax (ISLR) — Individual automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Venezuela accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Venezuela to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Venezuela →Depends on
About
Use this skill whenever asked about Venezuela personal income tax (ISLR — Impuesto Sobre la Renta) for resident or non-resident individuals, self-employed professionals, and contractors. Trigger on phrases like "how much ISLR do I pay", "Venezuela income tax", "declaración definitiva de rentas", "Unidad Tributaria", "UT", "tarifa 1", "sustraendo", "desgravamen único", "rebajas personales", "RIF", "SENIAT", "estimated return", "declaración estimada", "retención ISLR", "self-employed tax Venezuela", "bonos vs salario", or any question about filing or computing ISLR for an individual in Venezuela. Also trigger when preparing or reviewing a Venezuelan annual income tax return, computing deductions in Tax Units, or advising on withholding and social-security parafiscal contributions. This skill covers the UT mechanism, the Tarifa Nº 1 graduated schedule, sustraendos, standard vs itemized deductions, personal credits, the 31 March deadline, social-security/parafiscal regimes, and the hyperinflationary dual-track measurement reality. ALWAYS read this skill before touching any Venezuela income tax work.
The full rule
The complete, step-by-step rules for Venezuela Income Tax (ISLR) — Individual — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Venezuela tax skills
Other Venezuela computations in the OpenAccountants library.