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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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— do not use for current work.
NameDomainJurisdictionStatus
Emerging Market CorridorsCross-BorderGLOBALSource-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

EU Intra Rates—GLOBALSource-cited draft
Asia Pacific CorridorsCross-BorderGLOBALSource-cited draft
Americas CorridorsCross-BorderGLOBALSource-cited draft
Nyc Unincorporated Business Tax

NYC Unincorporated Business Tax (UBT) for sole proprietors and SMLLCs …

Company FormationUS-NY-NYCSource-cited draft
US Major Partners—GLOBALSource-cited draft
US Form 1041 Trust And Estate Income

Tier 2 US federal content skill for Form 1041 — US Income Tax Return f…

—US FederalAccountant-reviewed
Indonesia VAT

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

VAT / GSTIndonesiaAccountant-reviewed
Cyprus VAT Return

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

VAT / GSTCyprusAccountant-reviewed
SA Freelance Intake

When a user asks for help with Saudi tax/Zakat compliance and mentions…

Income TaxSaudi ArabiaSource-cited draft
Serbia Tax Optimization

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

Tax OptimizationSerbiaSource-cited draft
US Self Employed Health Insurance

Tier 2 content skill for computing the self-employed health insurance …

Income TaxUS FederalAccountant-reviewed
Utah Sales Tax

Whenever asked about Utah sales tax, Utah use tax, USTC sales tax fili…

VAT / GSTUtahSource-cited draft
Dominican Republic Tax Registration & Formal Obligations (RNC)

Dominican Republic Tax Registration & Formal Obligations (RNC) — accou…

Company FormationDominican RepublicAccountant-reviewed
Azerbaijan Company Formation & Entity Choice

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

Company FormationAzerbaijanSource-cited draft
India Formation

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

Company FormationIndiaAccountant-reviewed
Pennsylvania Sales Tax

Whenever asked about Pennsylvania sales and use tax, PA DOR filings, P…

VAT / GSTPennsylvaniaSource-cited draft
Azerbaijan Tax Overview

Source-cited draft: tax overview for Azerbaijan (tax year 2025) — rate…

Income TaxAzerbaijanSource-cited draft
Dominican Republic Special Tax Regimes (Free Zones, Tourism, Renewables)

Dominican Republic Special Tax Regimes (Free Zones, Tourism, Renewable…

Tax OptimizationDominican RepublicAccountant-reviewed
Zimbabwe Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Zimbabwe (ta…

Company FormationZimbabweSource-cited draft
SE Social Contributions

Whenever asked about Swedish self-employed social contributions (egena…

PayrollSwedenSource-cited draft
Ukraine VAT

Whenever asked to prepare, review, or advise on a Ukraine VAT (PDV) re…

VAT / GSTUkraineSource-cited draft
NE Sales Tax

Whenever asked about Nebraska sales and use tax. Trigger on phrases li…

VAT / GSTNebraskaSource-cited draft
ID Pph Final Umkm

Whenever asked to compute, review, or advise on Indonesia PPh Final UM…

—IndonesiaAccountant-reviewed
Germany Payroll

Whenever asked about German payroll processing for employees. Trigger …

PayrollGermanySource-cited draft
Egypt VAT

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

VAT / GSTEgyptSource-cited draft
New Jersey Sales Tax

Whenever asked about New Jersey sales and use tax. Trigger on phrases …

VAT / GSTNew JerseySource-cited draft
Italy Formation

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

Company FormationItalySource-cited draft
Uganda VAT

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

VAT / GSTUgandaSource-cited draft
EU Reverse Charge

Whenever a cross-border B2B service transaction occurs between EU memb…

VAT / GSTGLOBALSource-cited draft
Nigeria VAT

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

VAT / GSTNigeriaSource-cited draft
Belarus Company Formation & Entity Choice

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

Company FormationBelarusSource-cited draft
Dominican Republic Withholding Taxes (Retenciones, Dividends, Foreign Payments)

Dominican Republic Withholding Taxes (Retenciones, Dividends, Foreign …

Income TaxDominican RepublicAccountant-reviewed
Dominican Republic Tax Defense & Penalties

Dominican Republic Tax Defense & Penalties — accountant-verified rules…

ReferencesDominican RepublicAccountant-reviewed
Dominican Republic Simplified Tax Regimes (RST)

Dominican Republic Simplified Tax Regimes (RST) — accountant-verified …

Income TaxDominican RepublicAccountant-reviewed
MY Income Tax

Whenever asked about Malaysia income tax for self-employed individuals…

Income TaxMalaysiaSource-cited draft
Mississippi Sales Tax

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

VAT / GSTMississippiSource-cited draft
TX Sales Use Tax

Texas Sales and Use Tax return (Form 01-114) for self-employed individ…

Income TaxTexasSource-cited draft
Dominican Republic Donations & Estates

Dominican Republic Donations & Estates — accountant-verified rules fro…

Estate & Wealth TaxDominican RepublicAccountant-reviewed
Indiana Sales Tax

Whenever asked about Indiana sales and use tax. Trigger on phrases lik…

VAT / GSTIndianaSource-cited draft
Maine Sales Tax

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

VAT / GSTMassachusettsSource-cited draft
Venezuela Social Security & Payroll Contributions

Whenever asked about Venezuela social security and payroll contributio…

PayrollVenezuelaAccountant-reviewed
IL Estimated Tax

Illinois Estimated Income Tax (Form IL-1040-ES) for self-employed indi…

Income TaxIllinoisAccountant-reviewed
Bermuda Tax

Whenever asked about Bermuda taxation, payroll tax, customs duties, or…

Income TaxBermudaSource-cited draft
Dominican Republic Municipal & Environmental Levies

Dominican Republic Municipal & Environmental Levies — accountant-verif…

Sector GuidanceDominican RepublicAccountant-reviewed
Dominican Republic Transfer Pricing

Dominican Republic Transfer Pricing — accountant-verified rules from t…

Transfer PricingDominican RepublicAccountant-reviewed
CA Payroll

Tier 2 California content skill for employer payroll compliance coveri…

PayrollCaliforniaSource-cited draft
Dominican Republic Double-Tax Treaties (CDI)

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

Cross-BorderDominican RepublicAccountant-reviewed
Paraguay IPS Social Security Contributions (Aportes)

Whenever asked about Paraguay IPS social security contributions (aport…

PayrollParaguaySource-cited draft
BC PST

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

—CanadaSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner