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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.

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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.

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1810 Guides · 244 jurisdictions

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Gambia VAT / GST

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

VAT / GSTGambiaSource-cited draft

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1810 Guides across 244 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

GLOBAL

61 Guides · No accountant yet

United States

60 Guides · No accountant yet

Australia

23 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

Leaving India for the UAE or Singapore: the NRI tax map

Becoming a non-resident Indian is a day-count game with three statuses…

Cross-BorderIndiaSource-cited draft
Andorra IGI

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

VAT / GSTAndorraSource-cited draft
Leaving Australia: residency, the CGT departure choice, and what follows you

Ceasing Australian tax residency triggers one of tax's strangest decis…

Cross-BorderAustraliaSource-cited draft
US Form 5471 CFC Information

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

Company FormationUnited StatesAttested by another accountant
Kosovo Personal Income Tax -- Self-Employed and Individuals

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

Income TaxKosovoSource-cited draft
US 1099 K And Payment Processors

Tier 2 US federal content skill for Form 1099-K reporting under IRC §6…

Income TaxUnited StatesSource-cited draft
Uruguay IVA

Whenever asked to prepare, review, or create a Uruguay IVA (Impuesto a…

VAT / GSTUruguaySource-cited draft
Estonia Company Formation & Entity Choice

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

Company FormationEstoniaSource-cited draft
Venezuela IVA

Whenever asked to prepare, review, or create a Venezuela IVA (Impuesto…

VAT / GSTVenezuelaAttested by another accountant
ID Corporate Tax

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

Income TaxIndonesiaAttested by another accountant
El Salvador Income Tax (Impuesto sobre la Renta) -- Self-Employed & Individuals

Whenever asked about El Salvador personal income tax (Impuesto sobre l…

Income TaxEl SalvadorSource-cited draft
UK Rental Sa105

Whenever asked about UK property income or rental income for individua…

Income TaxUnited KingdomAttested by another accountant
BE VAT Return

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

VAT / GSTBelgiumSource-cited draft
Norway to Switzerland: the wealth-tax corridor, the 3-year tail, and the new exit tax

Norway's wealth tax plus dividend tax created Europe's most visible we…

Cross-BorderNorwaySource-cited draft
VT Income Tax

Whenever asked about Vermont individual income tax, Vermont Form IN-11…

Income TaxVermontSource-cited draft
Nepal VAT

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

VAT / GSTNepalAttested by another accountant
Cayman Islands Tax Overview

Source-cited draft: tax overview for Cayman Islands (tax year 2025) — …

Income TaxCayman IslandsSource-cited draft
IN Pf Esi Employer

Whenever asked about Indian EPF (Employees' Provident Fund), ESI (Empl…

PayrollIndiaAttested by another accountant
RU Social Contributions

Whenever asked about insurance contributions (страховые взносы) in Rus…

PayrollRussiaSource-cited draft
NL Deductions

Whenever asked about Dutch tax deductions and special schemes (aftrekp…

Income TaxNetherlandsSource-cited draft
Moving to Malta: residence routes, the remittance basis, and what Malta actually taxes

Malta is one of Europe's quietest wealth-migration destinations: EU me…

Cross-BorderMaltaSource-cited draft
Bolivia IVA

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

VAT / GSTBoliviaSource-cited draft
Latvia Personal Income Tax

Whenever asked about Latvia personal income tax (iedzīvotāju ienākuma …

Income TaxLatviaSource-cited draft
NG Cit

Whenever asked about Nigerian Companies Income Tax (CIT) for a residen…

—NigeriaAttested by another accountant
Nevada Sales Tax

Whenever asked about Nevada sales and use tax. Trigger on phrases like…

VAT / GSTNevadaSource-cited draft
UA Tax Optimization

Whenever asked about legal tax optimization or tax planning for self-e…

Tax OptimizationUkraineSource-cited draft
VA Income Tax

Whenever asked about Virginia individual income tax, Virginia Form 760…

Income TaxVirginiaSource-cited draft
DE Rental Income

Whenever asked about German rental income taxation (Vermietung und Ver…

Income TaxGermanySource-cited draft
MY Pcb

Whenever asked about Malaysia PCB (monthly tax deduction) or CP500 ins…

PayrollMalaysiaSource-cited draft
US Federal - Cost Segregation

Accelerate depreciation by subcategorizing

—United StatesSource-cited draft
PL Zus Contributions

Whenever asked about Polish ZUS (Zakład Ubezpieczeń Społecznych) socia…

PayrollPolandSource-cited draft
India Einvoice

Whenever asked about India GST e-invoicing, Invoice Registration Porta…

E-InvoicingIndiaAttested by another accountant
Azerbaijan Income Tax -- Individuals & Self-Employed

Whenever asked about Azerbaijan personal income tax for individuals, e…

Income TaxAzerbaijanSource-cited draft
Netherlands Bookkeeping

Whenever asked about Dutch bookkeeping, chart of accounts, financial s…

BookkeepingNetherlandsSource-cited draft
Shipping Aviation Tonnage Tax

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

Income TaxGLOBALSource-cited draft
AU Payg Instalments

Whenever asked about Australian PAYG Instalments for sole traders. Tri…

PayrollAustraliaSource-cited draft
CA Formation

Tier 2 California content skill for entity formation covering tax year…

Company FormationCaliforniaSource-cited draft
Uzbekistan Personal Income Tax -- Individuals & Self-Employed

Whenever asked about Uzbekistan personal income tax (PIT) for individu…

Income TaxUzbekistanSource-cited draft
UK Bookkeeping

Whenever asked about UK bookkeeping for sole traders, micro-entities, …

BookkeepingUnited KingdomSource-cited draft
Panama Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Whenever asked about Panama payroll processing for employed persons (p…

PayrollPanamaSource-cited draft
Ifrs3 Business Combinations

IFRS accounting for business combinations under IFRS 3 (Business Combi…

—GLOBALSource-cited draft
QC QST Return

Whenever asked about Quebec Sales Tax (QST / TVQ) return preparation f…

VAT / GSTCanadaSource-cited draft
CZ VAT Return

Redirect — consolidated into czech-republic-vat-return.md in this dire…

VAT / GSTCzech RepublicSource-cited draft
US R And D Section 174 And 41

Tier 2 US federal content skill for the post-OBBBA §174/§174A R&E regi…

—United StatesSource-cited draft
Serbia VAT

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

VAT / GSTSerbiaSource-cited draft
Netherlands Formation

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

Company FormationNetherlandsSource-cited draft
India Financial Statements

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

Financial StatementsIndiaAttested by another accountant
AB Individual Return

Whenever asked about Alberta provincial individual income tax. Trigger…

Income TaxCanadaSource-cited draft
Togo Corporate Income Tax

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

Income TaxTogoSource-cited draft

United Kingdom

27 Guides · Reviewed by: James Power

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