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

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.

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.

1810 Guides · 244 jurisdictions

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Cambodia Corporate Income Tax

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

Income TaxCambodiaSource-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

Dominican Republic Double-Tax Treaties (CDI)

Dominican Republic Double-Tax Treaties (CDI) — accountant-verified rul…

Cross-BorderDominican RepublicAttested by another accountant
Panama Personal Income Tax (ISR) — Self-Employed & Payroll

Whenever asked about Panama personal income tax (ISR — Impuesto sobre …

Income TaxPanamaSource-cited draft
BC PST

For British Columbia Provincial Sales Tax — 7% non-harmonized retail s…

—CanadaSource-cited draft
PK Payroll Eobi

ALWAYS read this skill before touching any Pakistan payroll work. Use …

PayrollPakistanAttested by another accountant
US Section 1031 Like Kind Exchange

Tier 2 US federal content skill for IRC §1031 like-kind exchange of re…

—United StatesSource-cited draft
Brunei Tax

Whenever asked about Brunei Darussalam tax obligations. Trigger on phr…

Income TaxBruneiSource-cited draft
Estonia Payroll

Whenever asked about Estonia payroll processing for employed persons. …

PayrollEstoniaSource-cited draft
Iran VAT

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

VAT / GSTIranSource-cited draft
DC Sales Tax

Whenever asked about District of Columbia sales tax, DC OTR filings. T…

VAT / GSTDistrict of ColumbiaSource-cited draft
EG Social Insurance

Whenever asked about Egypt social insurance contributions for an emplo…

PayrollEgyptSource-cited draft
Formalizing Small Informal Businesses in Colombia

Formalizing Small Informal Businesses in Colombia

VAT / GSTColombiaSource-cited draft
US Foreign Tax Credit 1116

Tier 2 US federal content skill for §901 Foreign Tax Credit (Form 1116…

—United StatesSource-cited draft
Belarus Income Tax -- Individuals & Self-Employed

Whenever asked about Belarus personal income tax (podokhodny nalog / п…

Income TaxBelarusSource-cited draft
CT Payroll

Tier 2 Connecticut content skill for employer payroll compliance cover…

PayrollConnecticutSource-cited draft
Cyprus Tax Optimization

Whenever asked about reducing tax in Cyprus, tax planning, or legal st…

Tax OptimizationCyprusAttested by another accountant
Dominican Republic Real Estate Tax (IPI) & Property Transfer

Dominican Republic Real Estate Tax (IPI) & Property Transfer — account…

Estate & Wealth TaxDominican RepublicAttested by another accountant
DE Formation

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

Company FormationDelawareSource-cited draft
PA Income Tax

Triggers when the taxpayer is a Pennsylvania resident sole proprietor …

Income TaxPennsylvaniaSource-cited draft
Latvia VAT Return

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

VAT / GSTLatviaSource-cited draft
GA Payroll

Tier 2 Georgia content skill for employer payroll compliance covering …

PayrollGeorgia (US)Source-cited draft
GA Estimated Tax Depth

Tier 2 Georgia content skill for individual and corporate estimated ta…

Income TaxGeorgia (US)Source-cited draft
Belgium Bookkeeping

Whenever asked about Belgian bookkeeping, chart of accounts, PCMN/MAR,…

BookkeepingBelgiumSource-cited draft
Dominican Republic Asset Tax (Impuesto sobre Activos)

Dominican Republic Asset Tax (Impuesto sobre Activos) — accountant-ver…

Estate & Wealth TaxDominican RepublicAttested by another accountant
SA Formation

ALWAYS read this skill whenever asked about forming, incorporating, re…

Company FormationSaudi ArabiaSource-cited draft
UA Bookkeeping

Ukrainian sole-proprietor (ФОП) record-keeping and bookkeeping: the in…

BookkeepingUkraineSource-cited draft
Dominican Republic Capital Gains Tax

Dominican Republic Capital Gains Tax — accountant-verified rules from …

Income TaxDominican RepublicAttested by another accountant
ES VAT Return

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

VAT / GSTSpainSource-cited draft
References—VietnamSource-cited draft
CH Cantonal Tax

Whenever asked about Swiss cantonal and communal income tax (Staatsste…

Income TaxSwitzerlandSource-cited draft
Dominican Republic Selective Consumption Tax (ISC)

Dominican Republic Selective Consumption Tax (ISC) — accountant-verifi…

VAT / GSTDominican RepublicAttested by another accountant
Iraq Tax

Whenever asked about Iraq taxation, sales tax, or the absence of VAT i…

Income TaxIraqSource-cited draft
OH Sales Tax

Whenever asked about Ohio sales and use tax, ODT filings, Ohio CAT, Oh…

VAT / GSTOhioSource-cited draft
Kosovo Tax Optimization

Whenever asked about reducing tax in Kosovo, tax planning, or legal st…

Tax OptimizationKosovoSource-cited draft
MA Sales Tax

Whenever asked about Massachusetts sales and use tax. Trigger on phras…

VAT / GSTMassachusettsSource-cited draft
KS Income Tax

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

Income TaxKansasSource-cited draft
Romania Company Formation & Entity Choice

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

Company FormationRomaniaSource-cited draft
Ghana VAT

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

VAT / GSTGhanaSource-cited draft
Slovenia Tax Optimization

Whenever asked about reducing tax in Slovenia, tax planning, or legal …

Tax OptimizationSloveniaSource-cited draft
JP Bookkeeping

Whenever asked about bookkeeping or journal entries for a self-employe…

BookkeepingJapanSource-cited draft
OK Income Tax

Triggers when the taxpayer is an Oklahoma resident sole proprietor or …

Income TaxOklahomaSource-cited draft
GR Income Tax

Whenever asked about Greek income tax for self-employed individuals (ε…

Income TaxGreeceSource-cited draft
Bolivia Social Security Contributions & RC-IVA — Dependent Employment

Whenever asked about Bolivia social-security (seguridad social) contri…

PayrollBoliviaSource-cited draft
Armenia Tax Optimization

Whenever asked about reducing tax in Armenia, tax planning, or legal s…

Tax OptimizationArmeniaSource-cited draft
Iceland Income Tax -- Self-Employed and Individuals

Whenever asked about Iceland (Ísland) personal income tax for self-emp…

Income TaxIcelandSource-cited draft
Czech Republic Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Czech Republ…

Company FormationCzech RepublicSource-cited draft
US State New Hire Reporting Matrix

Tier 2 US federal-level reference skill providing the 50-state matrix …

—United StatesSource-cited draft
Georgia VAT

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

VAT / GSTGeorgiaAttested by another accountant
Costa Rica Income Tax -- Self-Employed

Whenever asked about Costa Rica income tax for self-employed individua…

Income TaxCosta RicaSource-cited draft
IT Inps Contributions

Whenever asked about Italian INPS social contributions for self-employ…

PayrollItalySource-cited draft

United Kingdom

27 Guides · Reviewed by: James Power

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