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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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— reviewed as general reference material by a named licensed practitioner.
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— do not use for current work.
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Belize Company Formation & Entity Choice

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

Company FormationBelizeSource-cited draft

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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

IN Tax Residency

India tax residency: resident, non-resident, RNOR (Resident but Not Or…

Cross-BorderIndiaSource-cited draft
Iran Tax Overview

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

Income TaxIranSource-cited draft
US Form 5471 CFC Information

Tier 2 US federal content skill for Form 5471 — US Information Return …

Company FormationUS FederalAccountant-reviewed
Iran Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Iran (tax year …

PayrollIranSource-cited draft
Liechtenstein Corporate Income Tax

Source-cited draft: corporate income tax for Liechtenstein (tax year 2…

Income TaxLiechtensteinSource-cited draft
Serbia VAT

Whenever asked to prepare, review, or advise on a Serbia VAT (PDV) ret…

VAT / GSTSerbiaSource-cited draft
US Schedule C And SE Computation

Tier 2 content skill for computing Schedule C bottom line, Form 8829 h…

Income TaxUS FederalAccountant-reviewed
Iraq Corporate Income Tax

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

Income TaxIraqSource-cited draft
France Einvoice

Whenever asked about French e-invoicing, facturation électronique, Cho…

E-InvoicingFranceSource-cited draft
Liechtenstein Tax Overview

Source-cited draft: tax overview for Liechtenstein (tax year 2025) — r…

Income TaxLiechtensteinSource-cited draft
SG GST Return

This skill has been consolidated. See singapore-gst.md in this directo…

VAT / GSTSingaporeSource-cited draft
Iraq Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Iraq (tax year …

PayrollIraqSource-cited draft
Iran Corporate Income Tax

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

Income TaxIranSource-cited draft
RO VAT Return

Redirect — consolidated into romania-vat-return.md in this directory.

VAT / GSTRomaniaSource-cited draft
Liechtenstein Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Liechtenstein (…

PayrollLiechtensteinSource-cited draft
Italy Einvoice

Whenever asked about Italian e-invoicing, FatturaPA, Sistema di Inters…

E-InvoicingItalySource-cited draft
Investment Funds REITS

Whenever a regulated investment fund, hedge fund, private equity fund,…

—GLOBALSource-cited draft
NC Sales Tax

Whenever asked about North Carolina sales and use tax. Trigger on phra…

VAT / GSTNorth CarolinaSource-cited draft
France VAT Return

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

VAT / GSTFranceSource-cited draft
Eritrea Corporate Income Tax

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

Income TaxEritreaSource-cited draft
DE Estimated Tax

Whenever asked about German estimated income tax prepayments (Vorausza…

Income TaxGermanySource-cited draft
Uganda Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Uganda (tax yea…

PayrollUgandaSource-cited draft
Uganda Tax Overview

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

Income TaxUgandaSource-cited draft
RU Financial Statements

Whenever asked about financial statements or formal accounting reporti…

Financial StatementsRussiaSource-cited draft
NT Individual Return

Whenever asked about Northwest Territories territorial income tax for …

Income TaxCanadaSource-cited draft
Cyprus Income Tax -- Self-Employed and Individuals

Whenever asked about Cyprus personal income tax for self-employed indi…

Income TaxCyprusAccountant-reviewed
Nicaragua IVA

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

VAT / GSTNicaraguaSource-cited draft
Cambodia VAT

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

VAT / GSTCambodiaSource-cited draft
Guatemala Payroll

Whenever asked about Guatemala payroll processing for employed persons…

PayrollGuatemalaSource-cited draft
Bermuda VAT / GST

Source-cited draft: vat / gst for Bermuda (tax year 2025) — rates, thr…

VAT / GSTBermudaSource-cited draft
Uganda Corporate Income Tax

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

Income TaxUgandaSource-cited draft
Zambia Corporate Income Tax

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

Income TaxZambiaSource-cited draft
Uganda Company Formation & Entity Choice

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

Company FormationUgandaSource-cited draft
CZ Social Health

Whenever asked about Czech self-employed social and health insurance c…

PayrollCzech RepublicSource-cited draft
Niger Company Formation & Entity Choice

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

Company FormationNigerSource-cited draft
Cameroon VAT

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

VAT / GSTCameroonSource-cited draft
Banking Sector

Whenever a bank, neobank, payment institution, e-money institution, or…

—GLOBALSource-cited draft
PT Income Tax

Utilizar esta skill sempre que for solicitada ajuda com o IRS (Imposto…

Income TaxPortugalAccountant-reviewed
Zambia Tax Overview

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

Income TaxZambiaSource-cited draft
TW Income Tax

Whenever asked about Taiwan individual income tax. Trigger on phrases …

Income TaxTaiwanSource-cited draft
Montenegro Tax Optimization

Whenever asked about reducing tax in Montenegro, tax planning, or lega…

Tax OptimizationMontenegroSource-cited draft
NM Income Tax

Whenever asked about New Mexico individual income tax for self-employe…

Income TaxNew MexicoSource-cited draft
Zambia Personal Income Tax

Source-cited draft: personal income tax for Zambia (tax year 2025) — r…

Income TaxZambiaSource-cited draft
Canada Tax Optimization

When advising on LEGAL tax minimization strategies for Canadian taxpay…

Tax OptimizationCanadaAccountant-reviewed
PT Return Assembly

Utilizar esta skill sempre que for solicitada a montagem, finalização …

Income TaxPortugalSource-cited draft
NH Interest Dividends NoteIncome TaxNew HampshireSource-cited draft
PL VAT Return

Redirect — consolidated into poland-vat-return.md in this directory.

VAT / GSTPolandSource-cited draft
GA Income Tax

Georgia Individual Income Tax Return (Form 500) for sole proprietors a…

Income TaxGeorgia (US)Source-cited draft
PL Income Tax

Whenever asked about Polish income tax (PIT) for self-employed individ…

Income TaxPolandSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner